2017 (10) TMI 140

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.... is arising out of Order-in-Original No. 34-35/COMMR./GZB/2010 dated 11/01/2011 passed by Commissioner of Customs, Central Excise & Service Tax, Ghaziabad. 2. The brief facts of the case are that appellants were issued with a show cause notice dated 17.03.2010 for the period from 16.06.2005 to 31.03.2008 wherein it was stated that the appellant was engaged in providing services of construction of residential complex, classifiable under Sub-clause (zzzh) of Clause (105) of Section 65 of the Finance Act, 1994. It was alleged in the said show cause notice that the appellant neither applied for service tax registration nor paid service tax on the taxable receipts. Therefore, they were called upon to show cause, as to why service tax amounting ....

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....impugned Order-in-Original dated 11.01.2011 wherein the original authority ordered the merger of proceeding initiated through the show cause notice dated 17.03.2010 and the show cause notice dated 17.05.2010. After ordering the said merger of the said two show cause notices, original authority had confirmed the demand of Rs. 4,20,86,430/- and ordered for appropriation of duty amounting to Rs. 1,42,11,732/- and imposed penalty of Rs. 2,56,000/- and another penalty of Rs. 5crores under Section 78 of the Finance Act, 1994. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the learned Counsel for appellant who have submitted that the show cause notices are not sustainable on merit and further pointed out that show cause ....