TMI Blog2018 (8) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices provided to TNPHC - Held that:- This very Bench in the case of SIMA Engineering Constructions and others [2018 (5) TMI 405 - CESTAT CHENNAI] had held that the levy of service tax in respect of such construction activities cannot sustain - demand set aside. Construction of complex service provided to VGN - Held that:- It is seen that the appellants had already paid up the tax liability al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction of Complex Services as defined in Section 65 (91a) of the Finance Act, 1994. Based on certain investigations by the department it appeared that the appellants have not discharged the duty liability in respect of the residential complexes constructed for the Tamil Nadu Police Housing Corporation (TNPHC) and also in respect of residential complexes constructed as a sub-contractor for M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad 2011 (21) S.T.R. 115 (Tri. - Ahmd.). She also relies upon the decision of the Chennai Bench of the Tribunal in Final Order Nos. 41143 41146/2018 dated 13.04.2018, in the case of M/s. SIMA Engineering Constructions Others . In respect of services provided to VGN, she submits that the tax liability of ₹ 31,94,254/- along with interest for belated payment amounting to ₹ 1,39,6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TNPHC, we find that the Ld. Advocate is correct in her assertions that the matter is covered by a number of Tribunal decisions. This very Bench in the case of SIMA Engineering Constructions and others (supra) relied upon by the Ld. Advocate, relying upon the earlier decisions of the Tribunal in the case of Nithesh Estates- 2015 (40 ) STR 815 and in the case of CCE Vs. Lanco Tanjore Power Co. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the visit of the officers, from the facts it emerges that the appellants had not received the payment from VGN till June 2007. Viewed in this context, while upholding the tax liability confirmed and appropriated by the adjudicating authority, the penalty imposed under Section 78 of the Act is set aside, since, in our view, there was reasonable cause for the failure to discharge the said liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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