2017 (5) TMI 1389

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....p; The issue in this appeal, filed by the appellant-assessee engaged in providing construction activities mainly non commercial structures, whether service tax have been rightly demanded vide the impugned Order-in-Original amounting to Rs. 3,37,11,817/-, pursuant to SCN dated 16th July, 2013 along with equal amount of penalty of Rs. 3,46,98,648/- under Section 78 of the Act and further penalty under Section 76 of the Act and further penalty of Rs. 5000/- under Section 77 and imposition of late fee of RS.20,000/- under Rule 7 of STR read with Section 70 of the Act. 3.   The appellant is registered with the Service Tax Department and have been discharging their liability and filing the returns. The appellant was under bona-fide b....

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....ion to Construction of Residential Complex Service and Construction of Industrial and Commercial Complex Services. Both the show cause notices were adjudicated by the common impugned Order-in-Original dated 17.04.2014, confirming tax Rs. 3,46,98,648/- with interest and penalty imposed under Section 76, 77, 70 and Section 78 (equal to tax). 4.   Heard the parties. 5.   The learned Counsel for the appellant states that the breakup of the demand in dispute is as follows: - Sl. No. Project Service Tax Demand confirmed in O-I-O 1. Construction of 144 & 72 Multistoried residential unit in Rajendra Nagar (Contract awarded by GDA) 1,24,74,818/- 2. Construction of 581 Dwelling units at Chadimandir fo....

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....105) (zzzh). Further, it is admitted fact in the Order-in-Original that each block contains G+3, that is 4 units and accordingly on this score also the said construction is not taxable under Section 65 (105) (zzzh). 7.   The next issue is construction of houses with infrastructure under H.S.D.P. scheme of JNNURM in Bilaspur city, Chhattisgarh. The work was awarded to the appellant by the Hindustan Prefab Limited (main contractor), being work order dated 8th May, 2008. It is admitted fact on record that each block has three units being ground +2. Accordingly, it is urged that this will also not be taxable under Section 65(105) (zzzh), as confirmed in the impugned order. Accordingly, it is further urged that the whole demand rais....