2009 (9) TMI 50

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....Sisupal, JDR, for the Respondent. [Order]. - In this case demand of service tax was confirmed against the assessees who are engaged in the construction of residential flats, on the ground that they were rendering 'Construction of Residential Complex Service' as per Section 65(30a) of Chapter V of the Finance Act, 1994, applying the extended period of limitation.  The Assistant Commissioner, ....

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....enalty of 2% per month in respect of the tax payable during the period from 18.04.2006 until the date of payment of tax due, under Section 76, subject to the penalty not exceeding the actual amount of service tax payable, penalty of Rs.1,000/- under Section 77 and penalty of Rs.3,30,451/- under Section 78 of the Act. Hence this appeal by the assessee.  2. I have heard both sides. The findin....