2013 (7) TMI 556

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....the Respondent: Shri Jitin Singhal, Advocate JUDGEMENT Per G. Raghuram: The respondent constructed residential units on its own land for subsequent sale, by engaging labour. Revenue initiated proceedings against the respondent/ assessee for levying service tax under the taxable Construction of Complex Service. A search was conducted on the assessees premises on 21.03.2006. Several docume....

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....6, concluded that since the assessee constructed only one apartment block complex comprising 18 flats on the land owned by the assessee of which 14 flats were sold prior to 16.06.2005, the huge amount of Rs. 5 lakhs could be retained in the context of the show cause notice having been issued for recovery of only Rs. 20,196/towards service tax. Consequently, the appellate authority ordered refund o....