2018 (6) TMI 803

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..... 2. The appellant is registered with the service tax department and engaged in civil and commercial construction work. The period in dispute in this appeal is 2011-2012. On the basis of earlier demands issued on the appellant vide show cause notice dated 15th October, 2010 and 20th October, 2011 appellant was asked to submit copies of their income tax return, balance sheet, trial balance, contract/work order/agreement for the period from April 2011 to March 2012, including details of payment received towards taxable services provided by them to Rajasthan Housing Board and others for construction of residential complex. The appellant was also summoned and submitted the copies of work orders without Schedule G, and other documents such as....

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.... was adjudicated on contest by the learned Commissioner with a Order-in-Original dated 21st September 2014 confirming the reduced amount of Rs. 67,64,401/- alongwith interest and also equal amount of penalty was imposed under Section 78 and further penalty of Rs. 10,000/- under Section 77 (1) (c) of the Finance Act. The learned Commissioner recorded that the appellant have constructed individual/row houses for their principal like Rajasthan Housing Board, Jaipur, Bhilwara, Bhiwadi/Urban Improvement Trust, Alwar etc. who had awarded to the appellant work for construction of residential units which are more than 12 in number, wherein further facilities like parking space, community hall, common water supply etc. is available. The contention o....

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....ed under the taxable category of construction of complex service. He has further observed that major drain and rain water drains is an integral part of the original complex and accordingly the same was also held to be taxable. 5. Learned DR for the Revenue vehemently opposes the appeal and submits that appellant failed to file Schedule G to the contract which gives the details of nature of work construction purpose etc. Accordingly, he states that the matter will be remanded back to the Adjudicating Authority for re-quantification. 6. Being aggrieved the appellant is before this tribunal. The learned Counsel states that the issue is no longer res-integra and the same have been decided in favour of the appellant by Division Bench of th....