2018 (12) TMI 953

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....nce that the appellant had been rendering the above services without obtaining Service Tax Registration and without payment of service tax, the Officers of the SIV Cell of the Service Tax Commissionerate visited the premises of the appellant on 20.10.2008 for verification of the appellant's records subsequent to which, a Show Cause Notice dated 19.04.2010 was issued to the appellant. In the above Show Cause Notice : (i) A demand of Rs. 3,29,444/- was sought to be demanded as service tax on the Construction of Commercial or Industrial Complex Service ('CICS' for short) for the period from November 2004 to May 2007 along with applicable cesses, interest and penalties; and (ii) A demand of Rs. 4,40,511/- was sought to be demanded as serv....

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..... of G.S.T. & C.Ex., Chennai South - 2018-TIOL-3350-CESTAT-MAD; • M/s. Sreevatsa Real Estates Pvt. Ltd. Vs. Commr. of C.Ex., Cus. & S.T., Coimbatore - 2018-TIOL-3402-CESTAT-MAD; • M/s. Krishna Homes Vs. Commr. of C.Ex.,Bhopal - 2014 (34) S.T.R. 881 (Tri. - Del.;). 5. Per contra, Ld. AR supported the findings of the lower authorities. She relied on the case of BCC Developers and Promoters Pvt. Ltd. Vs. Commissioner of C. Ex., Jaipur - 2017 (52) S.T.R. 22 (Tri. - Del.) in support of his contentions. 6. We have heard the rival contentions, perused the materials placed on record and have also gone through the judgements/Orders referred to during the course of arguments. 7. We find that the Commissioner in the ....