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2017 (12) TMI 1158 - AT - Service TaxConstitutional validity of levy of service tax - construction of residential complex - Held that: - Honble Mumbai High Court in case of Maharshtra Chamber of Housing Industry [2012 (1) TMI 98 - BOMBAY HIGH COURT] held the levy to be constitutional. Thus following the judgment of Honble High Court, the Appellant is liable to pay service tax alongwith interest. In the instant case the service tax demand alongwith interest is payable by the Appellant and the same stands paid before issue of SCN - penalty set aside - appeal allowed in part.
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