2015 (12) TMI 1540

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....ndent(AR) for the respondent ORDER M/s Hema Abodes Pvt Ltd has challenged the order-in-original no. Viz-STC-001-COM-017-14, dated 21-02-2014 of Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam-I which has held them liable to  service tax of Rs. 60,57,263/- for rendering 'works contract service' and Rs. 3,61,023/- for rendering 'renting of immovable property service' for ....

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....ellants as provide of ' construction of residential complex' service. In addition to demand for unpaid tax for such service, the appellant was also held liable to tax for leasing out of commercial space to a corporate entity in one of the projects. 3.  The Learned Counsel for appellant contended that they were not the owners of commercial premises alleged to have been leased to the corporate....