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2016 (11) TMI 1290 - CESTAT NEW DELHI

2016 (11) TMI 1290 - CESTAT NEW DELHI - TMI - Demand - construction of residential complex services - Held that: - For the period 01.07.2010 to 31.03.2012, it is seen that the appellant on being pointed by the officers immediately discharged their tax liability along with interest. In as much as the issue of taxability was the subject matter of the Hon’ble High court of Bombay whereas the vires of the same was challenged it can be safely concluded that there was confusion in respect of the taxab .....

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ently along with interest of ₹ 1,02,722/-. I do not find any merit in the appellant’s plea of bonafide in respect of the said amount in as much as having collected the same in the name of the revenue and having retained the same, definitely reflects upon appellant’s intention of enriching themselves at the cost of Revenue. - While upholding the confirmation of the said demand along with interest, I am of the view that the appellant needs to be penalized on the said count. The penalty o .....

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ction of residential complex services for the period 01.07.2010 - 31.03.2012 along with confirmation of interest and imposition of penalty. In addition, an amount of ₹ 1,52,712/- stands confirmed for the period prior to 01.07.2010, when the same was collected by the appellant from the consumers but was not deposited with the Revenue. 2. The appellants are engaged and registered with the Department for providing services under the category of construction of residential complex and real est .....

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m their 13 buyers the same was also deposited by them along with interest of ₹ 1,02,722/-. 3. Consequently a show cause notice was issued to them on 26.12.2012 proposing to confirm the service tax along with interest and imposition of penalties. The said show cause notice culminated into an order passed by the original adjudicating authority and upheld by commissioner (A). Hence the present appeal. 4. I have heard Shri Pankaj Sethi, CA for the Applicants and Shri R.K. Mishra, DR for the Re .....

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nstruction of residential complex till the execution of the sale date is in the nature of self services and would not attract service tax. The liability was fixed on the builders w.e.f. 01.06.2010 and the constitutional validity of the same was challenged before the Hon ble High Court of Bombay, who upheld the same in the case of Maharashtra Chamber of Housing Industry Vs. UOI-2012 (25) STR 305 (Bom.). As such it is their contention that there was confusion in the field and it was it was on that .....

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