TaxTMI 
TaxTMI 
2018 (5) TMI 317
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....ondent 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. 79,45,689/- was confirmed for the perio....
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....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 there was a belief that levy of service t....
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....LT 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 submissions made by both sides. 5. We find that the limited issue to be decid....
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....uction 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 belief found to be reasonable, considering the fact that the issue of levy o....