2019 (1) TMI 442

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....ce (SCN) dated 29.07.2010 was issued on the ground that the construction activities carried out by the appellant falls under the definition of Residential Complex Services and hence, the services rendered thereto warrants classification under "Construction of Complex Services". Accordingly Rs. 5,18,96,396/- was sought to be demanded towards the service tax liability apart from applicable interest and penalties. Not convinced with the explanation offered by the appellant in response to the SCN, the Commissioner of Service Tax vide the impugned order dated 24.02.2012 not only confirmed the proposed demand but however, revised the demand towards service tax to Rs. 1,62,68,215/- by holding interalia that the assessee-appellant was not eligible ....

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....while supporting the findings of the adjudicating authority, also relied on an order of the Principal Bench of the Tribunal, New Delhi, in the case of BCC Developers and Promoters Pvt. Ltd. Vs. CCE, Jaipur - 2017 (52) STR 22 (Tri.-Del.) and a decision of the Hon'ble High Court of Delhi in the case of G.D. Builders Vs. UOI - 2013 (32) STR 673 (Del.). 5.1 We have considered the rival contentions and we have also gone through the decisions/orders relied upon during the course of the arguments. The decision of the Hon'ble High Court of Delhi relied on by the Ld. DR is on a very narrow compass wherein the challenge was for quashing of Explanation to Notification No. 15/2004-ST dated 10.09.2004, Notification No. 18/2005-ST dated 07.06.2005 and....