2013 (9) TMI 255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mathew John; The appellant is engaged in the business of developing properties and constructing residential complex thereon which is a taxable activity under Section 65 (105) (zzzh) of the Finance Act, 1994. During the period 2006-07 to 2008-09, they did not pay service tax on consideration received for such activity. After investigations, Revenue issued a show cause notice, demanding service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssioner has not given appropriate abatement. According to him, there is excess demand of about Rs.27 lakhs on account of such inappropriate calculation. He also submits that while considering the figures for three financial years involved, there has been double counting of the same consideration received in certain cases which has also resulted in excess confirmation of demand of Rs.13 lakhs out o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....liable to pay any service tax. According to him, the entire demand is time-barred. However, he submits that even if his contention of time bar is rejected and other contentions are kept in view the demand will get reduced to Rs.34,59,081/-. 6. Opposing the prayer, the learned Authorized Representative for Revenue submits that appellant was reluctant to place any information before the adjudicat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion agreement is entered into between the buyers of such undivided share of land for construction of complex and, in such a situation, there is clearly a service that has been provided to the person who has bought the undivided share of the land. He submits that this issue has been decided by the Tribunal in the case of LCS City Makers Pvt. Ltd. Vs CST Chennai reported at 2012-TIOL-618 -CESTAT-MAD....