2019 (1) TMI 500

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....demanding a Service Tax of Rs. 56,22,788/- for the period from June 2005 to March 2006 and seeking to impose penalties thereof. The Commissioner of Customs vide Order No. 12/2009 dated 23.01.2009 has confirmed the demand of Rs. 36,39,685/- along with interest and penalty of Rs. 5000/- under Section 77 of the Finance Act, 1994 and has also appropriated Rs. 21,00,000/- paid by the appellants. Hence, this appeal. 2. The Ld. Counsel for the appellants contended that Circular No. 151/2/2012 dated 10.02.2012 and 108/2/2009-ST dated 28.01.2009, developer/builder was not liable to Service Tax on the construction and sale of the apartments. He submitted that various decisions are also to the extent that developer/builder was not liable to pay Servi....

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....ri. Ahmd.). (xi) Classic Promoters and Developers Vs. CCE, 2009 (15) STR 77 (Tri. Bang.) (xii) Mohtisham Complexes (P) Ltd. Vs. Commr. of C.Ex., Manglore 2011 (21) STR 551 (Tri. Bang.) (xiii) Commr. Vs. L&T, 2015 (39) STR 913 (SC). (xiv) Magus Construction Pvt. Ltd. and Anr Vs, UOI and Others, 2008 (11) STR 225 (Gauhati). (xv) Assotech Realty Vs. State of UP, 2007 (7) STR 129 (All.) 2.1 He also submitted that the SCNs barred by limitation and as there was no deliberate intention to evade payment of duty and as subsequently it was settled by the Central Govt. and Hon‟ble Supreme Court that composite works contracts were not taxable before 01.06.2007, no penalty can be imposed. Benefit of Section 80 of the Finance Act, 1994 ....