2013 (8) TMI 262

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....t : Shri Raammohan Rao, DC(AR) Per: P G Chacko: The application seeks waiver and stay in respect of service tax of Rs.7,61,054/- demanded from the appellant for the period from 16.06.2005 to 31.08.2007 and the connected penalties. On a perusal of the records, we find that the impugned demand is under the head "Construction of Complex Service" and is in respect of the payments received by the....

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....ing decisions of co-ordinate benches, the learned counsel submits that the activity of construction of houses for employees of the Government cannot be taxed under the Finance Act, 1994. The decisions cited are Khurana Engineering Ltd. Vs Commissioner of Central Excise, Ahmedabad - (2011) 21 STR 115 and East Coast Constructions & Industries Ltd. Vs Commissioner of Service Tax, Kolkata. The learned....