2018 (9) TMI 1446

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....armendra Srivastava (C.A.) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant was providing services falling under the category of "Construction of Residential Complex" and were discharging their service tax liability, after availing the abatement in terms of Notification No.01/2006-ST dated 01/0....

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....sition of penalties under Section 76, 77 and 78 of the Finance Act, 1994. 2. We have examined the Notification in question and the condition attached thereto. As per condition of the Notification appearing against Sr. No.07 the exemption was not available in such cases where taxable services provided are only 'Completion & Finishing Services' in relation to residential complex. As such it is seen....