TMI Blog2014 (12) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... e landowners - Held that:- IT is not a case of self-service - Appellants have clearly provided service to the landowners – No infirmity in the demand – Order of the Commissioner (A) requiring the appellant to deposit the entire amount of service tax adjudicated is reasonable and does not require interference. However, in the interest of justice, we give another opportunity to the appellant to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. The appellant is registered with Hyderabad-II Commissionerate on 6.2.2006 for the service Construction Services in respect of Commercial or Industrial Buildings and Civil Structures . The appellant constructed a commercial complex by name Mid Town in Hyderabad on development basis before introduction of service tax on Commercial and Industrial Construction . The terms of joint development a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roportionate share of 51.58% of the venture came to ₹ 9,21,89,989/-. In the instant case the consideration received by the appellant was 2370 sq. yards or 48.42% sq. yards of the land at premises No.6-3-348, Punjagutta and the value of the land had been received at by the appellants vide their above dated letter was ₹ 8,72,45,000/-. 2.1 The facts enumerated above would show that app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Since we have not found any prima facie case against the appellant and the amount of ₹ 3,36,000/- claimed as paid by appellant may not even make the interest liability. We find that the direction of the Commissioner (A) requiring the appellant to deposit the entire amount of service tax is reasonable and does not require any interference. However, in the interest of justice, we give anothe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
