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2023 (10) TMI 993 - CESTAT HYDERABADValidity of SCN - SCN issued by way of change of opinion - Invocation of Extended period of limitation - Construction of Residential Complex service - Site formation and clearance, excavation and earth moving and demolition service - demand alongwith penalty - sale of individual houses constructed along with the plot of land to a buyer on a registered sale deed amounts amounts to service or not. HELD THAT:- The SCN is evidently issued by way of change of opinion, in view of the facts, particularly the Appellant was registered with the Department, maintaining proper records and was filing returns as well as paying admitted tax. Further, Appellant, as early as on 07.10.2009, raised the issue of taxability with the Department for clarification and they have produced all their documents with respect to housing project promoted by them including development & construction agreement. Thus, SCN dated 24.10.2011 is issued by way of change of opinion and there is no case made out of any concealment, suppression or fraud, etc., on the part of the Appellant and therefore on this account also, the entire demand has to fail. The impugned order set aside - appeal allowed.
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