TMI Blog2015 (9) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have not registered under WCS which came into effect from 1.6.2007. The period involved relates to Oct'07 to March'12. Appellant claimed the benefit of Notification 1/06. They also claimed that educational institutions are not taxable. Appellants informed vide their letter dt. 25.9.2014 addressed to the Superintendent of Central Excise for verification of payment of ₹ 61,95,312/- as reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of ₹ 50,000/- each under Section 77(1)(a) and 77 (2) of the Finance Act, 1994. 2.Ld. advocate submits that they are registered with service tax under Construction Service and are discharging service tax accordingly. He submits the demand was confirmed under the category of Works Contract Service (WCS) for the period from Oct'07 to March'12. He fairly submits that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty has directed the Range Superintendent to verify the demand particulars and to adjust the same against the demand. He submits that regarding construction of educational institution, this Bench has already granted interim stay. He relied on the following decisions :- - URC Constructions Pvt. Ltd. Vs CCE Salem - ST/S/41154/2014 - Jain Housing Vs CST Chennai - C.M.A.No.3289 of 2013 and 1419 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it relates to WCS. 4.Heard both sides. On perusal of the records, appellants are registered in the service tax for construction of residential complex and they have not registered under WCS which came into effect from 1.6.2007. The period involved relates to Oct'07 to March'12. Appellant claimed the benefit of Notification 1/06. They also claimed that educational institutions are no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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