2013 (7) TMI 556

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....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 documents were seized and the Partner Shri Anil....

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....tructed 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 of Rs. 5 lakhs remitted by the assessee un....