2018 (6) TMI 670

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.... give publicity, enter into agreements with prospective buyers and receive advance and handover the flats to Customers on completion of work. They have constructed 3 complexes; each of which had more than 12 residential units. It was alleged that they have rendered services covered under 65(30a) of the Finance Act, 1994 as 'Construction of Complexes Service'. Revenue issued a Show Cause Notice covering the period 16-6-2005 to 31-7-2006 demanding service tax of Rs. 3,11,599/- and Education Cess of Rs. 6,232/-, while also seeking to confirm interest fine and penalties. The Assistant Commissioner of Service tax vide Order-in-Original No.77/2007-ST Adjn. dated 29-8-2007 confirmed a demand of Rs. 2,24,659/- and Education Cess of Rs. 4,493/- alon....

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....alty. 4. Learned departmental representative has reiterated the submissions on the basis of the findings in Order-in-Original and Order-in-Appeal. 5. Heard both sides and perused the records. Precise issue to be decided in the instant case is as to whether the activities undertaken by the appellants were taxable during the relevant time. The appellants contended that the service rendered by them during the relevant time was not taxable. It was confirmed in the Order-in-Original that their work comes under composite contracts. Appellants purchase land and plan/layout of the buildings and engage independent architects, civil contractors, electrical and plumbing contractors to carry on the actual work of construction and other services for b....