2019 (2) TMI 485

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....records. 3. The appellants herein were registered with Central Excise Department for service tax under the category of "Construction of complex (residential) service". After registration, they paid service tax for the period January 2006 to March 2006 and also filed half yearly ST-3 returns for the half year ending 31.03.2006. Thereafter, the department investigated the appellant and collected information from the District Registrar, Stamps & Registration Department, Government of Andhra Pradesh, Cuddapah. On investigation, it was noticed that the appellant had constructed 39 flats to service recipients and had received an amount of Rs. 1,55,60,500/- from them and had not discharged the service tax liability on such receipts. Accordingly a....

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....towards this amount. Consequently, the Commissioner also enhanced the amount of interest as per the revised amount confirmed. Further, he imposed a penalty equivalent to the service tax amount demanded (Rs.4,33,943/-) under section 78 of the Finance Act, 1994 and further imposed a penalty of Rs. 5,000/- under section 77 of the Finance Act, 1994. 5. The present appeal is filed by the appellant against the Order-in- Revision of the Commissioner. Relief claimed by the appellant in this appeal is to set aside the entire amount of service tax demanded along with interest as well as penalties. In their appeal, the appellant claimed that they were not liable to pay service tax at all because in their case they have paid for the entire constructio....