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2015 (9) TMI 102 - AT - Service TaxConstruction of Residential Complex service - Tax demanded under works contract - Held that:- Appellant was regularly paying service tax whereas in the show-cause notice it is seen that the demand covers a period of 2006-07 to 2010-11. Year-wise calculation of the amount paid as service tax, amount of consideration received, etc. are not forthcoming. On the one hand, we have situation where the Commissioner has confirmed the demand on the ground that the appellant has not paid service tax and on the other hand, there is a situation where the appellant has claimed that they were paying service tax but there was no clarity. - no reasons have been given as to why the appellants did not make any payment of service tax even after 1.7.2010 and made a payment of ₹ 20 lakhs when investigation was taken up. No detailed statement showing the actual liability, the amount paid, the amount received, claimed as abatement have been presented. - except for claim for abatement of 67% which may have some force, we are unable to come to any conclusion in favour of the assessee. The conclusion is that the appellant is liable to pay tax demanded. - stay granted partly.
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