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2013 (8) TMI 295 - AT - Service TaxConstruction of Residential Complexes – Service provider or not - Duty Demand – Interest and Penalty – Assesse was engaged in the business of Construction of Residential Complexes – Revenue was of the view that assesse had not paid appropriate service tax on different projects executed by them - Whether the activity undertaken by the assesse comes within the category of service or not and whether there was the relationship of service provider and service recipient - The land continued to belong to the assesse and therefore there was no service provider and recipient - Service tax liability cannot be determined based on what the assesse calls itself, whether as a builder, a developer, a promoter etc. - The liability was to be determined with reference to the criterion whether there was a service provider and service recipient - This was the essence of the clarifications issued by CBEC - When un Divided Shares was sold the person to whom it was sold becomes the legal owner of un Divided Shares – Decided in favor of assesse. Residential Complex u/s 65(105)(zzzh) – Waiver of pre-deposit - Held that:- Construction of residential complex was taxable u/s 65(105) (zzzh) prior to 01-06-2007 – following the judgement of LCS City Makers Vs. CST Chennai [2012 (6) TMI 363 - CESTAT, CHENNAI ] – considering the financial hardship of the assesse 4.50Crore were ordered to be submitted as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Decided partly in favor of assesse.
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