TMI Blog2023 (8) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... his customers towards sale of flats during the period October 2013 to March 2015. There is no doubt that such advances were liable to service tax. It was submitted by the appellant that they had returned the advances as allottees had stopped the payment and requested for cancellation of bookings - it is noted that no evidence has been provided by the appellant that establishes that these advances were returned. Extended period of limitation - misdeclaration or not - HELD THAT:- A perusal of impugned order shows that the appellant had taken the same argument before the Commissioner (Appeals), who has noted that the appellant has simply argued that they have refunded the entire amount of advances to the various buyers without producing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of residential complex services ). The Adjudicating Authority vide Order-in-Original dated 30.01.2017 ordered for recovery of service tax of Rs.12,00,743/- with interest under proviso to Section 73(l) ibid read with Section 75 and penalties were also imposed. On appeal, the Commissioner (Appeals), reduced the demand of Service tax to Rs.10,68,657/- along with penalty of 50% of the tax under section 78(ibid). The penalty under section 77 was set aside. Being aggrieved, the appellant has filed the instant appeal. 4. I have heard Shri Vishwa Jeet Saharan, Authorised representative appearing for the Department. The learned Counsel for the appellant vide his letter dated 24.07.2023 has requested to decide the appeal on the basis of gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Learned Authorised Representative reiterated the findings of Commissioner (Appeals) and submitted that the appellant has willfully suppressed the material facts with intention to evade service tax and therefore extended period is justified. 8. I have heard the authorised representative and gone through the submissions made by the appellant in the appeal memorandum. I find that there is no dispute that the appellant was providing construction of residential complex service which is taxable. There is also no dispute that the appellant had collected advances from his customers towards sale of flats during the period October 2013 to March 2015. There is no doubt that such advances were liable to service tax. It was submitted by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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