2013 (10) TMI 815

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....; Penalty   Interest   D.H. Patel   ST/11548/13   Rs. 2,77,11,877/-   1.Rs. 200/-Per day u/s. 76 of the Finance Act, 1944. 2. Rs. 20.000/- u/s. 77 of the Act 1994. 3. 2,77,11,877/- At appropriate rate   R.N. Dobaria   ST/11571/13   Rs. 2,98,18,563/-   1. 1.Rs. 200/-Per day u/s. 76 of the Finance Act, 1944. 2. Rs. 1,20,000/- u/s. 77 of the Act 1994. 3. Rs.2,98,18,563/- At Appropriate rate   3. The above said amounts are confirmed against the appellant on the ground that they have not discharged the service tax liability for the work undertaken by them for Gujarat State Police Housing Corporation Ltd. (GSPHCL) dur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... would submit that the definition of the construction of complex would mean that the said complex should be used for residence of the person who has constructed the said complex. It is his submission that the case in hand GSPHCL has constructed the complex and if any personnel of GSPHCL resided the question would have been different, but the said complex is allotted to various people from the police force as well as officials of jail department, there is no exemption available to the appellant from discharge of service tax. It is his submission that in the some cases, there is finding of the adjudicating authority that the appellant herein has constructed buildings for Surat Municipal Corporation, which are sold by Surat Municipal Corporati....