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2014 (8) TMI 982 - CESTAT NEW DELHIWaiver of pre deposit - “construction of complex” and “works contract” services - Held that:- From the provisions of Section 65 and on general interpretative principles it is clear that where a word or an expression is defined in an enactment such definition, unless a contrary intention is evident would govern the meaning of an expression wherever it occurs in the same enactment. Residential complex is defined in Section 65(91a) and this definition would govern the scope of the expression “residential complex” under Section 65(105)(zzzza) as well. - In view of the decision of the Tribunal in Macro Marvel Projects and as the petitioner has constructed EWS, LIG and MIG houses as stand alone units for the Rajasthan Housing Board, it cannot be, prima facie, held that the petitioner had provided construction of residential complex service. We, therefore grant waiver of pre-deposit in full and stay all further proceedings for realisation of the adjudicated liability, pending disposal of the appeal - Stay granted.
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