2023 (8) TMI 795

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....rmed. 2. The brief facts are that the appellant was engaged in providing 'Construction of Residential Complex Services' and was registered under Section 69 of the Finance Act, 1994 for discharging their service tax liability under the category of 'Construction of Complex' services. 3. The appellant was issued show cause notice dated 19.04.2016 demanding service tax of Rs. 12,00,743/- (including cesses) under proviso to Section 73(1) of the Finance Act, 1994 along with interest and penalty. It was alleged that the appellant were engaged in providing of services taxable under the category of builders ('construction of residential complex services"). The Adjudicating Authority vide Order-in-Original dated 30.01.2017 order....

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....tice dated 27.01.2016 for the period of 01.07.2012 to 31.03.2015 demanding service tax of Rs.25,17,370/-. Therefore, the fact of providing of service by the appellant was well within the knowledge of the revenue. Therefore, the allegation of suppression with intent to evade tax in the subsequent show cause notice is legally not sustainable. The appellant has relied on the Hon'ble Supreme Court's decision in the case of ECE Industries and Nizam Sugar Factory and which was also followed by the Tribunal in the case of Bhawna Motors. In view of this, demand confirmed for the extended period of time is hit by limitation. 7. Learned Authorised Representative reiterated the findings of Commissioner (Appeals) and submitted that the appellant h....