M.V. Ravindran, Judicial Member - This appeal is directed against Order-in-Original No.STC/23/ COMMR/AHD/2011, dt.23.05.2011.

2. The relevant facts that arise for consideration are that the appellant herein M/s Saumya Construction Pvt. Ltd. (hereinafter referred to as SCPL) is engaged in the business of planning, execution for development and construction of commercial and residential projects/schemes. Investigation was taken up as to the discharge of Service Tax liability and SCPL was called upon to submit the information vide letter dt.12.08.2008. SCPL submitted some information. Not convinced by the information given, the Revenue authorities asked for further information which was provided by SCPL under various letters dt.12.12.2008, 12.01.2009, 02.02.2009, 09.07.2009, and 18.08.2009. Unconvinced by such information given by the appellant, lower authorities summoned the Director of SCPL Shri Anish A. Shah to appear and record statement. After recording statements of various persons, it was noticed that SCPL registered themselves under Service Tax registration for discharge of Service Tax liability of construction services in respect of commercial and industrial buildings for