2018 (4) TMI 1336

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....ent Per: Ramesh Nair The issue involved is service tax on construction of residential complex. The appellant paid service tax except an small amount of Rs. 6000/-. The appellant is only contesting imposition of penalty and seeking cum tax benefits. 2. Shri. M.P. Joshi, Ld. Counsel for the appellant submits that issue was under litigation and appellant in case of Maharastra Chamber of Housing ....

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....the Revenue reiterates the findings of the impugned order. 4. On careful consideration of submissions made by both sides and perusal of records, I find that appellant alongwith various other appellants were litigating the matter before Hon'ble High Court against levy of service on the construction of residential complex. Subsequently the appellant have paid substantial amount of service tax there....