2019 (11) TMI 1164

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....untant for the Appellant. Shri A. Rangadham, Superintendent for the Respondent. ORDER PER: SULEKHA BEEVI, C.S. 1. Brief facts are that the appellant was issued show cause notice proposing to demand service tax under Works Contract Services for the period April 2014 to March 2015. After due process of law, the original authority confirmed the demand of Rs. 1,92,667/- under Works Contract Se....

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....e, the computation of the demand is shown by the department. This table would show that the department has taken into consideration sale value shown in the sale agreement as the basis for demanding major portion of the service tax. In fact the appellant had completed the construction of the flats and occupation certificate was issued by the authorities in 2009. The sale deed in favour of purchaser....

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....not under construction of Residential Complex Services. He supported the findings in the impugned order. 4. Heard both sides. 5. On perusal of the show cause notice, as explained by the Learned Consultant appearing for the appellant, an amount of Rs. 42,29,075/- which is the amount shown as sale value in the sale deed is included for ascertaining the short payment of tax. It is also seen that ....