TMI Blog2018 (2) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalty is imposed, he would have no other option but to close its business. The view taken by the tribunal is not only justified but it is the only view which can be taken - appeal dismissed - decided against Revenue. - D.B. Central/Excise Appeal No. 129/2017 - - - Dated:- 8-12-2017 - MR. K. S. JHAVERI AND MR. VIJAY KUMAR VYAS, JJ. For The Appellant : Mr. Anuroop Singhi with Mr. N.S. Bhatti Judgment 1. By way of this appeal, the appellant has assailed the judgment and order of the tribunal whereby tribunal has partly allowed the appeal of the assessee. 2. Counsel for the appellant has framed following substantial question of law:- ( i) Whether the Tribunal was justified in setting aside the penalties impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Goods Service Tax Act, 2017 is applicable from 1.7.2017 and not prior thereto. 5. However, we have gone through the order of the tribunal wherein Tribunal has observed as under:- 8. On the first issue regarding the vagueness of show cause notice, we note that the show cause notice did indicate more than one service for tax liability of the appellant. We note that the contract under which the considerations were received were composite and covers various activities. It is clear that split up figures for each one of the taxable service of different nature were not provided in the show cause notice. The same is possible only when documents with supporting evidence were submitted by the appellant. Such details could h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to sale, purchase, leasing or renting, of any real estate and includes as real estate consultant: Real Estate Consultant means a person, who renders in any manner, either directly or indirectly, advice, consultancy or technical assistance, in relation to evaluation, conception, design, development, construction, implementation, supervision, maintenance, marketing, acquisition or management, of real estate . 12. On a plain reading of the scope of the statutory definition and applying the same to the terms of the contract, it is clear that the appellant did provide taxable service under the above category. As such, we hold that the appellants are liable to service tax under above said category during the relevant period. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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