2013 (3) TMI 311

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.... for adjournment been received. As the issue involved is of narrow compass, therefore all the appeals are taken up together for final disposal. 2. Perused the records and heard the learned SDR. The facts of the case are that the appellants are engaged in the activity of construction of complex for BSNL. Revenue is of the view that the said activity is to be taxed under the category of 'Commerci....

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....ble to pay penalty also. The appellants are aggrieved only on the part of the order wherein extended period of limitation has been invoked and penalties are also confirmed against the appellants. The ground of the appellants is that benefit under Section 80 of the Finance Act, 1994 be extended to them. 3. Considered the pleas taken by the appellants in their appeals and the argument advanced by....