2011 (3) TMI 436

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..... T, CHENNAI) holding that individual houses are not residential complex - Decided in favor of the assesse - ST/1172/2010 - ST/158/2011(PB) - Dated:- 21-3-2011 - Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : Shri Bipin Garg, Advocate, for the Appellant. Shri Sumit Kumar, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T) (for the Bench)]. .....

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..... sidential complex with more than 12 units and hence, demand of service tax has been justified. 4. After hearing both sides and considering the fact that the small low cost individual houses have been built and also keeping in view the cited decision of the Chennai Bench of the Tribunal, we are of the view that appellants have made out a case for waiver of pre-deposit apart from arguing that the .....

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