2015 (2) TMI 1017

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....DER Per P.K. Das The applicant is engaged in providing construction of residential complex service and obtained service tax registration certificate under 'Commercial or Industrial Construction Service'. They engaged one M/s. Ascent Engineers, Chennai for the construction of the complex. The adjudicating authority confirmed the demand of service tax of Rs. 2,06,05,197/- along with interest and ....

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....h Court in the case of Jain Housing Vs. Commissioner of Service Tax, Chennai - 2014-TIOL-1491-HC-MAD. He submits that the applicant filed the returns from time to time and therefore extended period of limitation would not be invoked. 3. On the other hand, the learned AR for Revenue reiterates the findings of the Commissioner. He submits that they have not claimed before the adjudicating authority....