TaxTMI 
TaxTMI 
2026 (9) TMI 2002
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....Advocate For the Respondent : Shri Dinesh Nanal, Authorized Representative ORDER PER: S.K. MOHANTY: Heard both sides and examined the case records. 2. The appellant is engaged inter alia, in the provision of works contract service/construction service and for that purpose, got themselves registered with the service tax department. During the disputed period 2015-16, the service tax ....
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....that they have receipts of Rs.1,00,02,000/- from sale of ready possession sale of flats and Rs.1,27,34,000/- from sale of flats (including Rs.96,0000/- as advance for sale of flat) in their residential project named 'Premnagar' in Nanded. xxx xxx xxx xxx 31. From the foregoing, I find that total receipt for the year as per P&L account for the year 2015-16 is Rs.2,17,76,000/- and by add....
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....referred this appeal before the Tribunal. 3. The appellant has filed this appeal mainly on the ground that the show cause proceedings are barred by limitation of time inasmuch as the details of the transactions made by the appellant were intimated in the periodic returns filed before the VAT/Sales Tax authorities and the appellant had also regularly filed the ST-3 returns, before the jurisdicti....
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....the show cause proceedings initiated by the department. 4. On careful reading of the original order vis-à-vis the documents available in the case file, I find that the charges of suppression of fact, willful mis-statement, fraud etc., cannot be levelled against the appellant, justifying invocation of the extended period of limitation. The demand, if any, should be confined to the normal ....