U.B. CONSTRUCTION (P) LTD. Vs. CCE

JUDGEMENT

(1.) APPLICANT filed this application for condoning delay of eleven days in filing the appeal.

(2.) As sufficient cause is made out the COD application is allowed. Applicant also filed stay application for waiver of pre -deposit of service tax amounting to Rs. 22,75,355/ - and penalties. The case of the of the Revenue is that they are engaged in the business of construction of complex and are liable to pay service tax on the construction activity as well as the value of the land.

(3.) THE contention of applicant is that flats on the land was constructed by their contractor M/s Vikas Associates and M/s Vikas Associates also paid the service tax in respect of construction of complex service and now the revenue wants to recover from the appellant the service tax on same service. The contention is that on the asking of Revenue the applicants paid the service tax on the same activity under protest. Now, the Revenue is asking for service tax on the ground that value of the land to be included in arriving at the assessable value for the purpose of service tax. The contention is that the applicant has already filed refund claim in respect of service tax which was paid by them under protest. The contention is that the value of the land is not includible in the assessable value for arriving of the quantum of the service tax. The applicant also submitted that the contractor has already paid the service tax on the same activity and this fact has been noticed but no finding is given in the adjudication order.