2022 (2) TMI 958

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....Saha, Chartered Accountant for the Appellant (s) Shri H.S. Abedin, Authorized Representative for the Respondent (s) ORDER The present appeal has been filed by M/s. Intelligent Infrastructure Limited, being aggrieved with the Order-in-Original dated 28.03.2014 passed by the Ld. Commissioner, whereby he has confirmed the demand of Service Tax of Rs. 1,05,72,946/- along with interest and pen....

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....plex, Kolkata-700091. Based on the Service Tax audit of the Appellant for the period in dispute, the Appellant was served with the SCN wherein it was alleged that the Appellant has been engaged as developers by M/s. Globsyn Technologies Ltd. and was providing 'Construction Services' to the above two customers and hence are liable to pay Service Tax under the category of 'Commercial or Industrial C....

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....olly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed....

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....presentative appearing on behalf of the Respondent, reiterated the findings made by the Ld.Commissioner in the impugned order and prayed that the Appeal be rejected being devoid of any merit. 5. Heard both sides through video conferencing and perused the Appeal records. 6. We find that the issue is squarely covered by the decision of Hon'ble Supreme Court in Commissioner of Central Excise & ....