2018 (4) TMI 1095

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rul, AC (AR) ORDER Per Archana Wadhwa: The challenge in the present appeal is only to imposition of penalty under section 78 of the Finance Act, 1994. 2.  The issue relates to the taxability of the "Construction of Residential Complex Services." Though, the appellants submits that the same would fall under "Works Contract Services", for the period prior to 01.06.2007 and the period in the....