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2015 (8) TMI 1191 - CESTAT MUMBAI

2015 (8) TMI 1191 - CESTAT MUMBAI - 2016 (41) S.T.R. 108 (Tri. - Mumbai) - Construction Service of Residential Complex - Penalty u/s 76 - Held that:- Appellant having accepted before the adjudicating authority that they are rending the service and the said findings are not contested before first appellate authority, we are unable to accept the contentions of the learned Counsel that show-cause notice does not indicate as to which type of services were rendered by the appellant therefore we uphel .....

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ur of assessee. - Appeal No. ST/354/10 - Final Order No. A/2401/2015-WZB/STB - Dated:- 16-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical), JJ. For the Petitioner : Shri R.S. Indani, Advocate For the Respondent : Shri S.R. Nair, EO (AR) ORDER Per : M.V. Ravindran This appeal is directed against Order-in-Appeal No. AGS(59)40/2010 dated 07.04.2010 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding service tax liability on the .....

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ated in the show-cause notice and there is no allegation as to which services are rendered by them during the material period. It is also his submission that the show-cause notice relied upon the Boards Circular dated 29.01.2009, while the demand is for the period 2007-08 and 2008-09 and there cannot be invocation of extended period. 5. Learned D.R appearing for Revenue reiterated the findings of the lower authorities. 6. On perusal of the records we find that the appellant before the adjudicati .....

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