2018 (6) TMI 1298

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....ohd. Altaf (Asstt. Commr.) AR ORDER Per: Archana Wadhwa After hearing both the sides we note that the assessee is a builder/developer, having builder‟s agreement with the Land Owner. As per the agreement, the assessee is entitled to 65% of total constructed area, whereas, it has to bear the entire construction cost including other expenses such as municipal and LDA clearance etc. Assessee....

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..../- along with proposal to confirm the interest and impose penalty. The said show cause notice resulted in passing of impugned order by Original Adjudicating Authority and upheld by Commissioner (Appeals) confirming the demand as also interest and imposing penalty. Hence the present appeal. 3. After hearing both the sides, represented by Shri Dharmendra Kumar (CA) and Shri Mohd. Altaf (A.R.), we n....

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....land, to raise construction on their own and sell flats constructed on such land. Such constructional activities, in most of the cases, are executed by external contractors. In the present case also, the appellant has engaged contractors for construction of residential flats and paid the entire service tax liability falling upon them. There is no dispute about the said fact. As such the above dec....