TaxTMI 
TaxTMI 
2025 (6) TMI 187
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....jects viz. 'Orchid Chengachery' and 'Orchid Balaganapathy Enclave', each of them consisting of more than 12 apartments and have not discharged service tax during the period 16.6.2005 to 30.9.2008. A Show Cause Notice dated 27.9.2010 was issued demanding service tax of Rs.18,22,530/- along with interest and penalties. The Additional Commissioner of Central Excise, Chennai vide Order in Original dated 29.3.2012 confirmed the demand under proviso to sec. 73(1) of the Finance Act, 1994 along with interest and imposed equal penalty under sec. 78 of the Act. On an appeal, the Commissioner (Appeals), Chennai vide Order in Appeal dated 16.4.2014 has confirmed the demand partially and however set aside the penalty. Hence this appeal. 2. Ms. S. Vish....
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....n areas and in view of the definition, the activity undertaken should be under 'Residential Complex Service'. The Ld. AR raises an issue that the appellant has not taken the plea that the service rendered by them is a works contract service and in view of the decision of the Hon'ble Supreme Court in the case of Larsen & Toubro (supra), the appeal needs to be allowed which was not taken any time during the proceedings either at the original authority or the appellate authority or in the grounds of appeal before this Tribunal. Therefore, he submits that this plea may not be entertained. 4. Heard both sides and perused the records of the case. 5. We find that the Show Cause Notice accepts the fact that consideration includes value of lan....
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....ganapathy Enclave" are also located within a single continuous compound wall. The residents of the both the complexes practically have easement rights over the entire common area within the compound wall. For example, the residents of the complex can park their vehicles in the available space in the entire complex. Hence, the above said residential complexes conform to the definition of "Residential Complex", as stated in Section 65(91a) of the Finance Act, 1994. Hence, it appears that the assessee are liable to pay Service tax on the construction activities of all the apartments in the Residential Complex projects viz. "Orchid Chengachery" in Chromepet and Orchid Balaganapathy Enclave" in Mylapore." 6. On going through the Show Cause Noti....
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....Cus., Kerala v. M/s. Larsen & Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)], which has been followed by the Chennai Bench of the CESTAT in the case of M/s. Real Value Promoters Pvt. Ltd. v. Commissioner of G.S.T. and Central Excise, Chennai & ors. [Final Order Nos. 42436-42438/2018 dated 18-9-2018 - CESTAT Chennai]. This very Bench, in the case of M/s. Real Value Promoters Pvt. Ltd. (supra), has considered the orders of various Benches of the CESTAT wherein the decision in the case of M/s. Larsen & Toubro Ltd. (supra) of the Hon'ble Apex Court was considered, and has concluded as under:- "8. In the light of the discussions, findings and conclusions above and in particular, relying on the ratios of the case laws cited supra, we hold as und....