TMI Blog2009 (3) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... proper perspective and also to give a chance to the appellant to provide the Adjudicating Authority with the evidences as regards the services rendered towards commercial complexes and residential complexes – matter remanded - ST/3/2008 - 538/2009 - Dated:- 16-3-2009 - Shri T.K. Jayaraman, Member (Technical) and Shri M.V. Ravindran, Member (Judicial) (Final Order No. 538/2009 dt. 16.3.2009 certified an 21.5.2009 in Appeal No. ST/3/2008) Shri T.R. Rajesh Kumar, CA for Appellant. Shri S. Venkataramana Iyer, Spl. Counsel for Respondent. Per M.V. Ravindran: This appeal is directed against the Order-in-Original No. 15/2007 dated 15.10.2007. 2. The issue involved in this case is regarding the Service Tax liability on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the month of March 2006, as explained above, (As per Annexure B), on the services of commercial or industrial construction and construction of complex payable by them should not be demanded/recovered from them in terms of Proviso to Section 73 (1) read with Section 68 of the Finance Act, 1994. ii. The Service Tax amounting to Rs. 31,13,680/- (Rupees thirty one lakh thirteen thousand six hundred and eighty only) and education cess of Rs. 62,274/- (Rupees sixty two thousand two hundred and seventy four only) on the gross receipts amounting to Rs. 9,43,53,934/-, as explained above, (As per Annexure C, D and E) on the services of construction of complex, rendered during the period 16.06.2005 till 31.03.2006, not paid by them should not be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007.00 (Rupees fifty three thousand seven only) in terms of proviso to Sec. 73 (1) read with Sec. 68 of the Finance Act, 1994. ii. I confirm the demand of service tax of Rs. 31,13,680.00 (Rupees thirty one lakh thirteen thousand six hundred eighty only) and education cess of Rs. 62,274.00 (Rupees sixty two thousand two hundred seventy four only) in terms of proviso to Sec. 73 (1) read with Sec. 68 of the Finance Act, 1994. iii. I demand interest on the amounts confirmed at (i) and (ii) above under Sec. 75 of the Finance Act, 1994 at the applicable rates. iv. I impose penalty of Rs. 200/- (Rupees two hundred only) for everyday during which such failure continues or at the rate of two per cent of such tax, per month, whichever is higher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity arises in selling a dwelling unit in a residential complex. He would also rely upon the fact that the activity of the appellant was mostly in respect of residential premises. At the same time, he would submit that part of the activity of the appellant is also for construction of commercial complexes and fairly submits that the said Circular dated 29.01.2009 [reported in 2009 (90) RLT M91] may not be applicable to such activity. He would exhort to read Order-in-Original, the findings portion and submit that the Adjudicating Authority has not considered many of their submissions made. 5. Learned Special Counsel appearing on behalf of the Revenue would fairly submit that the activity of the residential complexes as undertaken by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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