2015 (8) TMI 350

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....For the Respondent : Shri M. Rammohan Rao, DC (AR) ORDER Per: R. Periasami The adjudicating authority demanded service tax of Rs. 1,26,21,239/- and also imposed equal penalty for construction of residential houses of more than 12 units. 2. Ld. Advocate submits that they have obtained order from the Government of Tamil Nadu for construction of single residential house for Tsunami victims and is....

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....o the Tsunami affected people and also collected the amount and not paid service tax and not registered with service tax also. She relied upon PSK Engineering Constructions & Co. Vs. CCE, Salem - 2014 (33) STR 36 (Tri.- Chen.). 4. Heard both sides and on perusal of the records we find that the appellant secured the contract for construction of residential houses for Tsunami victims from the Gover....