2013 (12) TMI 919

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....R) ORDER Per Mathew John; The applicant is engaged in the business of construction of residential complex. They were selling the undivided portion of the land to the prospective buyers of the flats and registering such undivided portion of the land in the name of the prospective buyer. Thereafter, flats were constructed for prospective buyers. During the period October 2008 to June 2010, ....

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....been issued invoking extended period of time, the demand is not sustainable in such a matter involving interpretation of law. She also submits that for an earlier period from 2005-08, show-cause notice was issued invoking the extended period and therefore subsequent show-cause notice invoking extended period is not maintainable. 3. She further submits that they have paid an amount of Rs.3.44 la....

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....d and selling the flat and that is the reason why the Department was not able to issue notice in time. On this fact there was a mis-representation of facts. He submits that the taxability of the service in such situation was decided by the Tribunal in the case of LCS City Makers Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai 2013 (30) STR 33. 5. We have considered arguments from both sides.....