2025 (5) TMI 1756

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.... demanding an amount of Rs.80,46,516/- under the classification of "Construction of Residential Complex" and Rs.8,45,436/-under the classification of "Manpower Supply Agency Service". After due process, the demand was confirmed along with interest and penalty. Being aggrieved, the appellant is before the Tribunal. 2. The Learned Advocate appearing on behalf of the appellant submits that they have already paid Rs.63,88,933/- between period 22/06/2010 to 18/03/2011. He submits that they are not contesting the amount already paid by them along with interest. In respect of the balance amount of Rs. 16,57,583/-, he submits that Rs. 9,37,083/- already stands paid by the main contractor before March 2007. Therefore, the same may also be taken a....

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.... to pay Rs. 6,27,895/- along with interest. 8. In respect of Rs. 2,17,541/- claimed to have been paid, the same may be get verified by the Adjudicating Authority for which the appellant would be required to pay interest, if already not paid. 9. In respect of the "Construction of Residential Complex", Service Tax demand of Rs. 80,46,516/- has been confirmed. We find from the Show Cause Notice at Para 2.7 that the Revenue has alleged that though the amount is towards Construction of Residential Complex Service" and "Commercial or Industrial Construction Service". While quantifying the demand under annexure of the Show Cause Notice the entire demand has been made under category of "Construction of Residential Complex". The copy of the An....