TaxTMI 
TaxTMI 
2023 (4) TMI 7
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....Commissioner]. 2. The appellant has primarily challenged the order to the extent it confirms the demand of Rs.3,30,09,780/- under "commercial or industrial construction" service defined under section 65(25) (b) of the Finance Act, 1994 [the Finance Act] and made taxable under section 65(105)(zzq) of the Finance Act as also the imposition of penalty. 3. The appellant has drawn a chart in paragraph 7 of the synopsis to indicate the demand purposed in the show cause notice as also the status and the penalty imposed. It would be useful to reproduce the said chart to appreciate the contention advanced by the learned counsel for the appellant and the same is as follows: S.No Issues Demand purposed in show cause notice Status ....
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....e to difference in taxable value of renting service in ST-3 return 4,366 Paid along with interest and appropriated. 4,336 11. Late fee due to non-filing of ST-3 return Not quantified Paid late fee of Rs.20,000/- appropriated. - Total Confirmed Service Tax Demand=Rs.3,43,09,196/- Amount paid=Rs.12,99,416/- Amount dropped=Rs.8,59,526/- Amount disputed=Rs.3,30,09,780/- Confirmed credit amount=Rs.93,610/-, entire paid and appropriated. Amount dropped= Rs.3,10,58,645/- 3,44,02,806 4. It would be seen from a perusal of the aforesaid chart that what is assailed in this appeal is the demand of Rs.03,30,09,780/- under 'commercial or industrial construction' se....
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....g no. 50555 of 2021 has been filed by the appellant for bringing on record additional documents and miscellaneous application bearing no. 50554 of 2021 has been filed by the appellant for raising additional grounds. 8. The application bearing no. 50554 of 2021 filed for urging additional grounds was also allowed by order dated January 06, 2022, and the same is reproduced below: " This application has been filed under rule 10 read with rule 41 under Customs, Excise and Service Tax Appellate Tribunal (Procedure), 1982 for granting permission to urge certain additional grounds at the time of hearing of the appeal. 2. Learned Counsel for the applicant submitted that the applicant had received land from State Infrastructure ....
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....2, which is reproduced below: "This application has been filed for bringing on record the additional documents in terms of Rule 28 and 41 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rule, 1982. 2. It is stated that in order to support the additional grounds separately urged, it is necessary bring on record the documents which could not be filed with the appeal. 3. Learned Counsel for the applicant submitted that to substantiate the facts that shops/units were sub-leased by the applicant to various sub-leases and that there were no intention to sell the same on behalf of the applicant it is necessary to bring on record various sub-leases executed between the applicant and the sub-leases. ....