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TMI Blog2015 (12) TMI 1540X X X X Extracts X X X X X X X X Extracts X X X X ..... endent(AR) for the respondent ORDER M/s Hema Abodes Pvt Ltd has challenged the order-in-original no. Viz-STC-001-COM-017-14, dated 21-02-2014 of Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam-I which has held them liable to service tax of Rs. 60,57,263/- for rendering 'works contract service' and Rs. 3,61,023/- for rendering 'renting of immovable property service' for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants as provide of ' construction of residential complex' service. In addition to demand for unpaid tax for such service, the appellant was also held liable to tax for leasing out of commercial space to a corporate entity in one of the projects. 3. The Learned Counsel for appellant contended that they were not the owners of commercial premises alleged to have been leased to the corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been effected by construction of the 42 apartments, which were not handed over to the landowners as the consideration. It would, therefore, appear that the service had been rendered to the land owners for which consideration was not monetary but in the form of apartments for disposal. It would appear that tax liability on the consideration has not been fully discharged. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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