Case Law Details
Rani Meyyammai Towers Vs Commissioner of Service Tax (CESTAT Chennai)
CESTAT Chennai held that there is no Service Tax liability as and when the construction of flat is for the personal use of the service recipient.
Facts- The Internal Audit Group of the Service Tax Commissionerate, Chennai had conducted an audit of accounts of the appellant wherein they appeared to have noticed that the appellant had not been paying Service Tax under Construction of Complex Service (‘CCS’ for short).
A proposal was made in the Show Cause Notice to demand Service Tax on the above service for the period from 01.02.2007 to 30.06.2010, apart from applicable interest and penalties u/s. 76, 77 and 78 of the Finance Act, 1994. Subsequently, another Show Cause Notice dated 17.10.2011 has been issued to the assessee proposing similar demand of Service Tax along with applicable interest and penalty for the period from July 2010 to March 2011.
Not satisfied with the replies furnished by the appellant, the impugned common Order-in-Original Nos. 10 & 11/2013 dated 19.06.2013 has been passed, wherein the demands proposed in the Show Cause Notices, inter alia, of Service Tax under CCS for the periods from February 2007 to June 2010 and July 2010 to March 2011, have been upheld. It is against this common Order-in-Original that the present appeals have been filed before this forum.
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