2026 (8) TMI 519

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....e "appellant"] against the confirmation of the demand of Service Tax amounting to Rs.7,70,381/-, along with interest and a penalty of an equal amount thereon, vide the Order-in-Original No. 96/PR. COMMR/ST-I/KOL/2016-17 dated 31.10.2016. 2. During the course of hearing, the appellant submitted that the ld. adjudicating authority, vide the impugned order, has confirmed the demand on the ground that the completion certificate furnished by the appellant in respect of 1 (one) project located at 39A, Jorapukur Square Lane, Kolkata - 700 006 cannot be considered as a proper certificate evidencing completion. Accordingly, the ld. adjudicating authority has confirmed the demand of Service Tax of Rs.7,70,381/-, pertaining to this project, and dro....

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..... 4. Heard both sides and perused the records of the case. 5. We find that the ld. adjudicating authority has confirmed the demand of Service Tax of Rs.7,70,381/-pertaining to one project located at 39A, Jorapukur Square Lane, Kolkata - 700 006, on the ground that the completion certificate submitted by the appellant cannot be considered as a proper certificate evidencing completion. The reasoning given by the Ld. Adjudicating authority for rejection of the Certificate is that the completion certificate was not issued to the appellant by the competent authority. For ease of reference, the relevant observation made by the ld. adjudicating authority to this effect in the impugned order is extracted below: - "5.9 I find that the....

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....appreciation of the facts, the said letter/certificate dated 11.06.2010 issued by Shri Sanjib Datta, LBS.I/1165 is reproduced below: - 6. We find that Shri Sanjib Datta, LBS.I/1165, K.M.C., is in fact the technical person authorized by the Kolkata Municipal Corporation for certifying the completion of the Projects. Significantly, it is observed that subsequently, on the basis of the said certificate issued by Shri Sanjib Datta, the Kolkata Municipal Authorities have also issued a formal completion certificate to that effect. Thus, we agree with the submission of the appellant that as on 11.06.2010, when the technical person of the Kolkata Municipal Corporation examined the buildings in the project and issued a letter to the effect that t....