2018 (8) TMI 1509

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....hri K. Veerabhadra Reddy, JC (AR) for the Respondent. ORDER Per: Madhu Mohan Damodhar The facts of the case are that the appellants were provided services under the category of "Construction of Complex Services" as defined in Section 65 (91a) of the Finance Act, 1994. Based on certain investigations by the department it appeared that the appellants have not discharged the duty liability i....

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....s construction of police quarters for TNPHC, the issue has already been decided in their favour in a number of Tribunal decisions for example:- Khurana Engineering Ltd. Vs. CCE, Ahmedabad - 2011 (21) S.T.R. 115 (Tri. - Ahmd.). She also relies upon the decision of the Chennai Bench of the Tribunal in Final Order Nos. 41143 - 41146/2018 dated 13.04.2018, in the case of M/s. SIMA Engineering Construc....

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....dy, JC, reiterated the findings in the impugned order. 4. Heard both sides and have gone through the facts. 5. In respect of the construction services provided to TNPHC, we find that the Ld. Advocate is correct in her assertions that the matter is covered by a number of Tribunal decisions. This very Bench in the case of SIMA Engineering Constructions and others (supra) relied upon by the Ld.....

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....llants had already paid up the tax liability along with interest for belated payment before the issuance of SCN. Although these payments have been effected only after the visit of the officers, from the facts it emerges that the appellants had not received the payment from VGN till June 2007. Viewed in this context, while upholding the tax liability confirmed and appropriated by the adjudicating a....