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2014 (10) TMI 770 - AT - Service TaxWaiver of pre deposit - Construction of Residential Complex Service - Held that:- Applicants are engaged in the construction of a project under the name of ‘Golden Enclave’ of multistoried residential complex comprising of 36 flats and 30 individual villas having common area and common amenities. Prima facie, we are unable to accept the contention of the Ld. Counsel that it is individual villas or single houses or single apartment. We find from the impugned order that the ownership of the property continued to be with the applicant till the construction is completed. It is seen from the impugned order that the applicant had not provided documents viz., copy of the plan and other details to the department and prima facie we are unable to accept the demand is barred by limitation - Partial stay granted.
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