TMI Blog2015 (6) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,858/- before issue of show-cause notice and if the calculation adopted by the appellant is accepted according to the appellant entire amount has been paid. In view of the fact that appellants appear to have a prima facie case in their favour and also in view of the decisions of this Tribunal considered by us above, we consider that appellant has made a prima facie case for complete waiver. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted. - Stay granted. - ST/Stay/26496/2013, ST/26165/2013-DB - - - Dated:- 26-6-2014 - B S V Murthy, Member (T) And S K Mohanty, Member (J),JJ. For the Appellants : Mr Rajesh Kumar, CA and Mr Sunil B Gabhawalla, CA For the Respondent : Mr A K Nigam, AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... composition scheme nor the deduction for material value under Rule 2A are available. d. The extended period of limitation can be invoked since there was misinterpretation of the Circular. 1.5. Thereafter an Order-in-Original dated 17.01.2013 was passed confirming the following: a. Demand of service tax amounting to ₹ 1,38,13,576/- b. Interest at applicable rates. c. Penalty under Section 78 amounting to ₹ 1,38,13,576/- d. Penalty under Section 77 amounting to ₹ 5000/- 1.6. The brief synopsis of the legal issues is summarized below in the tabular format. Sr. Issue Allegations in SCN Observations in OIO Appellant's Submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on account of materials (Rule 2A) Not furnished details of materials consumed (Para 9, Page 209) Mere statement of consumption of materials produced without supporting documentary evidence. Not specified that the consumption pertains to the impugned project (Para 16.5, Page 146) Detailed CA Certificate produced (Page 419) Appellant has only one project - accepted fact in OIO (Page 126) Absolute denial of material deduction not in order 4. Extended period of limitation Misinterpreted Circular definition of Works Contract Service with intention to evade payment of service tax (Para 10, Page 209) There is no ambiguity in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. 33 (Tri.-Chennai)] to submit that the demand is sustainable. However we take note of the fact that the decision in the case of Krishna Homes Vs. CCE, Bhopal [2014 (34) S.T.R. 881 (Tri. - Del.)] rendered by this Tribunal has taken a view that construction and sale of individual residential flat with undivided share of land at a time or under separate agreements for equitable share of land or for construction of flat would not be covered by the service of Construction of Residential Complex prior to 01.07.2010. Moreover the Board Circulars issued during the relevant time as submitted by the appellants are also in favour of the appellants. Besides the above we also take note of the fact that appellant has paid an amount of ₹ 47,73 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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