2018 (12) TMI 253

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....hri Pawan Kumar Singh (Superintendent) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is directed against Order-in-Original No. 08/COMMISSIONER/(AUDIT) NOIDA/2017-18 dated 02.02.2018 passed by Commissioner, Central Goods & Service Tax - Audit, Noida. 2. Brief facts of the case are that the appellants were engaged in Construction of Residential Complex and were paying service....

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.... any abatement. The appellants were issued with a show cause notice dated 21.02.2017 through which a demand of service tax of Rs. 5,26,10,083/- was raised for the period from October, 2012 to March, 2015 by invoking proviso to sub Section (1) of Section 73 of Finance Act, 1994. The appellant contested the said show cause notice before the Original Authority on the ground of applicability of provis....

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....ntial complex service. Therefore the residential complex service is predominant and, therefore, the said charges should become part of the consideration for residential complex service. He has also submitted that the final sale deeds is executed in favour of the customers for the entire amount and there is no separate contact for providing above stated activities and that they are the part of the ....