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2018 (2) TMI 1024 - AT - Service TaxBusiness of selling residential houses and apartments - levy of service tax - case of appellant is that they are contesting the issue only on the confirmation of the demands against them of ₹ 8.26 lakhs approximately on the ground that the said demand has been confirmed for the period post December 2012 for which no show-cause notices has been issued. Held that: - it is found that demand of approximately ₹ 7.48 lakhs has not raised in the show-cause notice issued to the appellant - the demand of approximately ₹ 7.48 lakhs which arises in respect of these two agreements entered post December 2012, are unsustainable as there is no demands which have been raised in the show-cause notice. To that extent the assessee/appellants appeal is allowed. Demand of ₹ 1.08 lakhs for the period in question up to December 2012 - interest - penalty - Held that: - the said demand is liable to be upheld as there is dispute that the tax liability needs to be discharged on the said amounts - Since the issue involved in these cases is regarding the interpretation of the provisions of Section 65(105). Hence no penalty is required to be discharged but the interest liability on the said amount of ₹ 1.08 lakhs needs to be discharged by the main appellant - interest upheld - penalty set aside. Appeal allowed in part.
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