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2014 (11) TMI 629 - AT - Service TaxWaiver of pre deposit - Construction of residential complex service - Works contract service - appellants submitted that the appellants had undertaken married accommodation project for army which involved construction of residential quarters. He submits that the service rendered by them cannot be considered as residential complex service since the army layout does not require approval of any competent authority which is one of the requirements in the definition of residential complex service. - Held that:- Definitions of works contract show clearly that even under works contract service, we have to go to the definition of residential complex to see what exactly was meant by residential complex. The definition of works contract service does not explain what is residential complex. Therefore, whether the service is works contract service or residential complex service, the principles to be considered are one and the same. When a residential complex is built for use of the Govt whether it is by a sub-contractor under a main contractor or otherwise, end use is what is required to be considered. - When the end use of the residential complex is not covered by the definition of residential complex at all, the fact that the contractor is a main contractor or a sub-contractor in our opinion on a prima facie basis is not relevant. Therefore, the decision of the Tribunal in the case of Khurana Engineering Ltd. (2010 (11) TMI 81 - CESTAT, AHMEDABAD) is prima facie applicable. In view of the above, it can be said that the appellants have made out a prima facie case in their favour for complete waiver. Accordingly, the requirement of pre-deposit is waived and stay against recovery is granted for a period of 180 days from the date of this order - Stay granted.
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