2010 (3) TMI 591

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nstruction of residential complex, liable to service tax in terms of section 68 of the Finance Act, 1994 - recovery of service tax and education cess with interest - imposition of penalty under sections 76, 77 and 78 ibid - paid sales tax on such contract - contract was indivisible - service, tax liability arises only with effect from 1-6-2007 which is subsequent to the period in dispute – Held th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the assessees would fall under the category of construction of residential complex, liable to service tax in terms of section 68 of the Finance Act, 1994, show-cause notice proposing recovery of service tax of Rs. 4,06,258 and Rs. 8,122 towards education cess with interest, was issued. The notice also proposed imposition of penalty under sections 76, 77 and 78 ibid. Demand was confirmed togethe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unsel for the assessees on the decision of the Tribunal in Diebold Systems (P.) Ltd. v. CST 2008 (12) VST 585 (Chennai - CESTAT). 3. Although the above submissions were not raised before the authorities below, the plea of the assessees is required to be considered by the adjudicating authority as it is a legal plea based on case law. I therefore set aside the impugned order and remand the case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X