TaxTMI 
TaxTMI 
2026 (10) TMI 470
X X X X Extracts X X X X
X X X X Extracts X X X X
....h Ms. Khyati Luthia, C.A For the Respondent : Shri Savio Allan Lamb, Assistant Commissioner, Authorised Representative ORDER: Heard on the appeal from both the sides and the same is taken up for order. 2. Ld. Counsel for the appellant submits that the issue involved in this appeal is concerning payment of Service Tax on construction of complex/Building by the builder which is covered u....
X X X X Extracts X X X X
X X X X Extracts X X X X
....w-cause notice was served after the completion of extended period, that was further extended with Gazette notification to meet Covid pandemic situation, the entire proceedings should have been quashed as being initiated on a show-cause unsustainable in law but as Ld. Commissioner (Appeals) had not dealt the issue of limitation in his order he intended also to argue on merit of the appeal with refe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion issue nor the rate of tax applicable on such alleged service nor even on the applicability of any tax upon consideration received after sale transactions. 6. Taking note of the submission and having regard to the documents available in the appeal memo that clearly exhibits that O.C. was issued to the appellant on 06.04.2015, all payments received thereafter could never subjected to Service....