2015 (12) TMI 1540

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....ppellant Shri N Jagdish, Superintendent(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 're....

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....f Rs. 3,10,879/- had been discharged by appellants 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....

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.... would appear that development of the property had been effected by construction of the 42 apartments, which were not handed over to the landowners  as the consideration. It would, therefore, appear that the service had been rendered to the land owners for which consideration was not monetary but in the form of apartments for disposal. It would appear that tax liability on the consideration h....