2014 (1) TMI 354

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....Jt. Commr. (AR) ORDER Per Mathew John; The appellant is engaged in the business of construction of residential complex. During the period 1.8.2006 to 31.3.2009, they had not paid service tax on certain residential complexes based on the argument that the contractor who was doing the actual construction was paying service tax and the appellants were only the developer and they were not req....

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....ilized for payment of disputed service tax and while confirming the demand such utilization has not been taken into account. He also submits that the demand is time-barred because the appellants had intimated the Department that they were stopping paying service tax based on clarification dated 1.8.2006 issued by CBEC advising developers need not pay service tax. 3. If the duplication of demand....

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....nt should be put to terms of substantial deposit of service tax for admission of the appeal. 5. We have considered arguments on both sides. The contention regarding time-bar requires to be examined in detail at the time of final hearing. Prima facie, we are not convinced about the eligibility for CENVAT credit for tax claimed to have been paid by Sabari Constructions since the appellants have n....