TMI Blog2017 (5) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Ruchir Bhatia, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER The present appeal is filed by the appellant-assessee against Order-in-Original No. 27-28/Commissioner/ST/GZB/2013-14 dated 17/04/2017 passed by Commissioner of Central Excise Customs, Ghaziabad. 2. The issue in this appeal, filed by the appellant-assessee engaged in providing construction activities mainly non commercial structures, whether service tax have been rightly demanded vide the impugned Order-in-Original amounting to ₹ 3,37,11,817/-, pursuant to SCN dated 16th July, 2013 along with equal amount of penalty of ₹ 3,46,98, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 27/09/2011, totaling ₹ 96,92,428/- which amount was subsequently appropriated in the Order-in-Original. Thereafter, show cause notice dated 09th April, 2012 with respect to period 2006-07 to 2010-11 and another SCN dated 16/07/2013 with respect to period 1st April, 2011 to 31st March, 2012 were issued alleging that the appellant is liable to discharge service tax liability on services provided in relation to Construction of Residential Complex Service and Construction of Industrial and Commercial Complex Services. Both the show cause notices were adjudicated by the common impugned Order-in-Original dated 17.04.2014, confirming tax ₹ 3,46,98,648/- with interest and penalty imposed under Section 76, 77, 70 and Section 78 (eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if 12 or more units are constructed in one single block. This issue is no longer res integra and have been decided by a Coordinate Bench of this Tribunal in the case of Macro Marvel Projects Ltd. Vs Commissioner of Service Tax, Chennai reported at 2008 (12) S.T.R. 603 (Tri.-Chennai). Similarly, it is admitted fact that Construction of 581, Dwelling units at Chadimandir for personal use by Army Personnel, is the work allotted by Lieutenant-General, Directorate of Married accommodation project, Army Headquarter, Kashmir House, New Delhi, the same being not of commercial nature. neither for sale, but for use of Army personnel, it is urged that the same is not taxable under the provisions of Section 65 (105) (zzzh). Further, it is admitted fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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