TaxTMI 
TaxTMI 
2014 (1) TMI 1050
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....and entire amount of interest and penalty imposed upon them. Further, as we find that the impugned order of the Commissioner relates to the various basic issues, which do not stand considered by him in a proper manner, we proceed to decide the appeal itself. 2. As per facts on record the appellant is engaged in providing construction services at Nodia as also at various other places located in Maharashtra. They entered into a contract with M/s Jaypee Greens for providing their services for construction of residential complex. They got themselves registered with the Service Tax Department for providing the said services. The demand in the present case relates to service tax in respect of the construction services provided by the appellant a....
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....e extended to them. 5. Further, it is the appellant grievances that though in their defence reply, they have raised number of pleas but the Commissioner has merely reproduced the allegation made in the show cause notice and has observed that he agrees with the same. He has not dealt with the various submissions made by the party, in their defence reply. 6. Learned DR appearing for the Revenue submits that today matter is listed only for disposal of the stay petition and has her strong objection to the disposal of the appeal. In any case, she submits that admittedly the appellant was registered in their Noida address and were providing all the services from the said premises. As such Commissioner has rightly excised his jurisdiction to dec....
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....by them at Greater Noida. In fact, the address given by them is to the address of the service recipient i.e. the place at which the construction was going on. As such by no stretch of imagination, it can be said that the appellant got themselves registered at Greater Noida for providing construction services at other places also i.e. either at Delhi or in Maharashtra. From the said ST-I, we also note that the column 'nature of the registration', was shown as -registration of a single premises. It has also come in record that the Revenue during the course of investigation, visited the said premises, where the appellant were not found there, thus lending some credibility to the appellant's stand that they were not operating from the said prem....