2018 (2) TMI 647

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....pellant(s) Shri Tarun Kumar, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order confirming demand of service tax along with interest and imposing various penalties under the category of Construction of Residential and Commercial Complexes and Work Contract service. 2. Brief facts of the case are that the appellant provided service to Chand....

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....tion of work, the appellant was not registered with the Central Excise/Service tax department. In that circumstance, the jurisdiction falls where the appellant has executed the work. Admittedly, in this case, the work has been executed at Chandigarh, therefore, the cause of action arose at Chandigarh and the Commissioner of Central Excise, Chandigarh-II has no jurisdiction for the work executed at....

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....show cause notice was issued on 4-10-2007 whereas, the service tax was payable for the period from 16-6-2005 to 30-7-2007 and therefore, a portion of the demand is time barred. Even if a view is taken that CPWD is to be treated as separate entity, in our opinion appellant would be justified to entertain a belief that CPWD and Income Tax department are to be treated as part of the Govt. of India an....