2014 (11) TMI 792

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....ts are engaged in the business of construction of 'Commercial and Industrial Complex Service'. There is a demand of tax of Rs. 1,60,47,064/- along with interest and penalty for the period 2005-06 and 2009-10, under the category of 'Construction of Commercial Complex Service'. 2. After hearing both the sides and on perusal of the records, we find that the main contention of the Ld. Advocate is tha....

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....ring. So, we do not find any merit in the submission of the Ld. Advocate. The Ld. Advocate placed a statement before us. It is seen that prima facie, after considering the various amounts as stated in their letter dated 04.02.13, the value of taxable service would be approximately come down to Rs. 6.50 Crores. 3. On a query from the Bench, the Ld. AR on behalf of the Revenue submits that without ....