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2012 (11) TMI 169

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.... Per: B.S.V. Murthy: 1. When the matter was called, the Ld. AR submits that on the last occasion when the matter was considered on 20th July, 2012, 3 appeals viz. ST/177-179/2011 were listed. However, while passing the order in the preamble of the order, only 2 appeals viz. ST/177-178/2011 were mentioned. He also submits that the OIA Nos. have been shown as 382 to 384 which is correct and in pa....

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....g them how and why the amount paid by them was liable to be paid and therefore the original adjudicating authority passed an order holding that the activity of the respondent involved construction of more than 12 units in the residential complex and therefore they were liable to pay service tax and hence amount paid by them was correctly paid and there was no need for sanction of refund. On an app....