2019 (3) TMI 1322

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....ri M. Mariappan, Advocate For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER Per Bench M/s. Shifa Housing Pvt. Ltd. the assessee herein are providers of services under the category of construction of Residential Complex Services (RCS) to various individuals in a single layout known as 'Golden City'. The appellants were issued show cause notices alleging non-registration wi....

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....2011 dt. 28.03.2011 12/2009 to 03/2010 Rs.1,10,647 76, 77 & 78 of the Finance Act, 1994 In adjudication, after due process of law, the adjudicating authority vide impugned order dt. 22.02.2012 confirmed the total demand of service tax of Rs. 75,66,572/- with interest thereon and imposed equal penalty under Section 78 of the Finance Act, 1994. He also imposed penalty of Rs. 10,000/- under Secti....

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....ter hearing both sides, and on perusal of records, we find merit in the Ld. Advocate is correct in his assertion that the issue in dispute is squarely covered by the case laws cited by him, in particular, that of the Hon'ble Apex Court in M/s.Larsen & Toubro Ltd. (supra) for the period upto 01.06.2007. 5. For the period after 01.06.2007, the Chennai Bench of the CESTAT in the case of M/s.Real Val....