TMI Blog2018 (9) TMI 1589X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 405 - CESTAT CHENNAI] covers the issue where relaince placed in Nitesh Estates Vs. Commissioner of Central Excise [2015 (11) TMI 219 - CESTAT BANGALORE], where it was held that If the land owner enters into a contract with a promoter/builder/developer who himself provided service of design, planning and construction and if the property is used for personal use then such activity would not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The issues in dispute in these appeals concern the following: I. Demand of service tax under Construction of Complex Service towards construction of residential complex and Pondicherry University(PU) and appellant s quarters made to CPWD/PD. II. Demand of service tax in respect of Tower Foundation for M/s. BSNL. under Commercial or Industrial Construction Service (CICS) 1.2 In proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue concerning tax liability in respect of construction of residential apartments for Police Department, etc., has already been laid to rest by the Tribunal in M/s. Sima Engineering Constructions Ors. Vs. C.C.E., Trichy - 2018 (5) T.M.I. 405 CESTAT Chennai. 3.2 In respect of Tower for M/s. BSNL, the tax liability was paid up by the appellant albeit under another head, name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 (3) T.M.I. 1010 CESTAT Chennai. In the event, no infirmity is found with the identical decision of the lower appellate authority. 6. So also with regard to dropping of penalty in respect of the second demand, we find that the same is judicious especially considering that the amount of tax liability was already paid up by the respondents. 7. In the event, no merit is found in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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