TaxTMI 
TaxTMI 
TaxTMI 
2015 (4) TMI 81
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....ellant herein having undertaken construction of Baramati High-Tech Textile Park and National Sports Stadium has rendered the services of construction of residential complex. Coming to such a conclusion, a show cause notice was issued to the appellant directing him to show cause as to why service tax as calculated be not demanded from the along with interest and as to why penalty be not imposed on them. Appellant contested the show cause notice on merits as well as on limitation. The adjudicating authority did not agree with the contentions of the appellant and after following the due process of law confirmed the demands raised along with interest as also imposed penalties. 3. Learned Counsel appearing on behalf of the appellant would take ....
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....d Customs, Aurangabad seeking the advice as to the applicability of service tax to the activity undertaken by them. He would submit that the learned Commissioner did not respond to such a letter. He would also then draw our attention to the various ST returns filed by them with the authorities and submit that the ST returns indicated that amounts received by them for these works were shown as being exempted. He would also submit that the authorities did not question the amounts which were indicated by them in their service tax returns and hence the extended period as invoked by the show cause notice is incorrect. To supplement this argument, he would also take us through the audit reports which were filed by the audit party of the Departmen....
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....ceived by them was inclusive of service tax despite this they did not discharge the tax liability. He would also submit that the appellant had undertaken construction of residential complexes also. 5. Learned Counsel in rejoinder would draw our attention to the Annexure wherein demands have been raised as annexed to the show cause notice and submit that the demand is in respect of the construction activity undertaken by the appellant for High-tech Textile Park and Auditorium building for Municipal Council from April 2008 to March 2012. 6. We have considered the submissions made at length by both sides and perused the records. On perusal of the records, it transpires that the issue involved in this case is regarding the demand of service t....
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....e year for completion. The payments of these projects at each stage are yet to be finalized. We request your honour to advice us as to whether any service tax liability will attract at our end or any exemption is available for such services also category of service may also be advised. We request you to give us suitable directions in these cases so as to enable us to take appropriate action in the matter" 9. It can be seen from the above reproduced letter which was received by the office of the Commissioner of Central Excise and Customs on 3 rd October 2008, seeks a specific direction from the Commissioner as to whether the activities undertaken by the appellant would fall under service tax liability and are eligible for any exemption. W....
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....mber 2 013. The said audit reports which were produced before us, indicate that the appellant had given all their records for auditing to the authorities and the said audit report does not contain any findings that the appellant's activity of construction of high-tech work and the sports complex would fall under the category of construction of commercial complexes and the appellant is liable to discharge the service tax liability on the amounts received by them. It is to be presumed that departmental officers had access to all the records maintained by the appellants during the audit. If the revenue authorities did not raise any queries when the records were audited, then the show-cause notice issued in October 2013 invoking the extende....