TaxTMI 
TaxTMI 
2018 (9) TMI 186
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....al Construction of Complex Services w.e.f. 25.11.2005. During an audit, Department observed that the appellant had neither filed the ST-3 return nor had paid the service tax in the year 2004-05 and 2005-06 for the value of taxable services of Rs. 162.93 lakhs under the category of Commercial or Industrial Construction Services. Resultantly, a demand of Rs. 96,66,995/- was raised alongwith the interest on the appropriate rate and the proportionate penalties under Section 76, 77 & 78 of the Finance Act, 1994 vide the Show Cause Notice dated 2331 dated 20.10.2010. The Adjudicating Authority vide the impugned order had reduced the demand to an amount of Rs. 8,49,040/- with the same amount of penalty and interest. An additional penalty at the ra....
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....ce and as such is not sustainable. Order is prayed to be set aside and Appeal is accordingly prayed to be allowed. 5. The Ld. DR has submitted that major demand has already been dropped. The demand confirmed for construction of residential complex services is impressed upon as justified. It is submitted that the Adjudicating Authority has rightly discussed about no evidence for the complex to not to be the one having 12 or more number of units. For want of any evidence to be produced by the appellant as per its assertion, the findings qua the taxability under Works Contract Service is also impressed upon as justified on the ground that this service came into effect though after the impugned period but before issuance of the Show Cause Noti....
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....for want of any evidence and with respect to the contract of earthwork in excavation, the demand is confirmed under Site Formation and Clearance Excavation and Earthmoving and Demolition Service under Construction of Complex Service which came into effect from 16.06.2005 as per sub-clause 30A of Section 65 of the Finance Act and under Commercial or Industrial Construction Service has came into effect from 16.06.2005 under Section 65(25b) of the Act. Since the dropping of demand has not been challenged by the Department and we otherwise find no illegality or infirmity in the impugned order qua dropping the major portion of the demand, the Order to that extent is hereby upheld. 7. The controversy to be adjudicated by us is now confined to a ....