2018 (5) TMI 317

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....tant Commissioner (AR) for the respondent Per: Ramesh Nair The facts of the case are that the appellant provided service, namely, construction of complex. However, they have not discharged service tax liability. Consequently, a show cause notice was issued proposing demand of service tax which was adjudicated by the adjudicating authority wherein the demand of service tax amounting to Rs. 79....

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....d. He only prays for waiver of penalty imposed under Section 78 and 77 by invoking Section 80. In this regard he submits that the issue of construction of residential complex by builder was a matter of series of litigation, particularly in the case of Maharashtra Chamber of Housing Industry v. Union of India 2012 (25) STR 305 (Bom.). He submits that since all over the country among the builders th....

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....missioner of Central Excise& Customs, Visakhapatnam 2014 (299) ELT 142 (AP) v. Eon Hadapsar Infrastructure Pvt Ltd v. Commissioner of Central Excise, Pune - III [Final Order No. A/91423/2017 dated 10/08/2017] 3. Shri Atul Sharma, Learned Assistant Commissioner (AR) appearing on behalf of Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submi....

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.... tax is chargeable under Section 66 read with Section 65(105)(zzzh) (construction of complex service) of the Act and explanation to Section 65(105) (zzzh) could be charged in respect of composite contracts inclusive of value of land since no machinery in law to exclude the value of land. 6. In view of the legal judgments supra the contention of the appellant regarding entertaining the bona fide....