TaxTMI 
TaxTMI 
2015 (12) TMI 439
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....he period 13.09.2006 to 13.10.2008 and equal amount of penalty under sectuib 78 ibid was also imposed. 2. The appellant has contended that (i) it constructed housing complex for Haryana Housing Board and its case is covered by the judgement of CESTAT in the case of Macro Marvel Projects Ltd. Vs.CST, Chennai-2008 (12) STR 603 (Tri.-Chennai) and A.S.Sikarwar vs. CCE, Indore-2012 (28) STR 479 (Tri.-Del.). (ii) It has been given 67% abatement after including value of free supplies while abatement should have been granted without including value of free supply in terms of judgement in the case of Bhayana Builders. (iii) Cum tax benefit should be granted to it. (iv) There was no wilful mis-statement/suppression of facts as the figures were obt....
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....the Haryana Housing Board. 4. We have considered the contention. For the ease reference section 65 (30a)/(91a)/105(zzzh) are reproduced below:- Section 65[(30a) "construction of complex" means - (a) construction of a new residential complex or a part thereof; or (b) completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services; or (c) repair, alteration, renovation or restoration of, or similar services in relation to, residential comp....
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....struction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or a person authorised by the builder before the grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer; We have also seen the ground plan of the complex constructed. The ground plan clearly shows that the complex has more than 12 units. The ground plan also clearly shows and states that it has common community hall, common parking area, and Common Park. We have seen photographs of the complex which make it evident that the complex has buildings having more than 12 residential units. Thus....
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....d cum tax benefit is to be extended to the appellant. Coming to the aspect of mis-statement/suppression of facts it is evident that the appellant had not taken registration, did not pay service tax and did not file any ST-3 returns and did not give information inspite of being asked several times vide several letters. Not only that, it did not respondent to the several summons. Eventually the details had to be obtained from Haryana Housing Board. Thus there is absolutely no doubt that the appellant is guilty of suppression of facts and therefore not only extended period is invokable but the mandatory penalty is also attracted. As regards contention of the Advocate that the benefit of 25% of mandatory equal penalty has not been given by the ....