2017 (10) TMI 901

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....spondent ORDER Per: Raju This appeal has been filed by P.P. Kharpatil Constructions Pvt. Ltd. against confirmation of demand of service tax and imposition of penalty. 2. Ld. Counsel for the appellant argued that they are involved in various activities. Demand show-cause notice was issued in respect of following services:- i) Commercial and Industrial Construction ii) Site formati....

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.... appellants have taken various defences:- i) Certain amount was received in respect of past services pertaining to 1999 but service tax has been demanded on the same. ii) Certain construction are related to construction of roads therefore no chargeable to tax iii) Certain constructions are pertaining to construction of park, which are not liable to tax. iv) Certain constructions are in....

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.... liability on renting of immovable property service the noticee is not challenging the tax liability; however they dispute on the quantum of the demands. Hence, I consider here only those issues where the noticee disputes the demands. 16. I find from their interim, further and final replies that the noticee has not taken any effort to defend the charges pertaining to classification of services ....

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....ruction of road or repair thereto which are exempted under notification no.17/2005 or 24/2009 or construction for the development of lake area etc. Many of their claims seemed to be prima facie genuine though not supported by documentary evidence. None of their claims made thus can be acceptable in the absence of documentary evidence substantiating their claims." 6. From the above, it is seen t....