2019 (5) TMI 1414

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....sabzi mandi at Bittan market. For the construction activity net amount of Rs. 34,86,000/- was received by the appellant an advance form from the Mandi Samiti. It has been the contention of the department that the appellant failed to discharge their service tax liability of Rs. 4,31,000/- on the activity of construction of commercial or industrial complex and therefore, a show cause notice came to be issued on 27.01.2011 wherein a service tax of Rs. 4,31,000/- have been demanded under section 73 (1) of the Finance Act, 1994. Interest and penal provisions as applicable have also been invoked alleging that the appellant have undertaken the service of 'Commercial Or Industrial Construction, however, the required amount of service tax was not pa....

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....er, Construction Division, CPA Bhopal; that the work assigned to the appellant vide the above order was completed by the appellant on 15.11.2006, i.e. the entire activity of construction took place during the financial year 2005-2006 and it has also been claimed that the construction involves both transfer of property and goods as well as labour service element. They have claimed that it is evident from the bills passed by the authorities also shows that deduction of VAT at source has been made. It is, therefore, been claimed that the services provided by the appellant are covered under 'Works Contract Service' and since the 'Work Contract Service' has been enacted only since 01.06.2007, the activity undertaken by the appellant before 01.06....