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2013 (8) TMI 339 - AT - Service TaxConstruction of Complex Service u/s 65 (105) (zzzh) and Taxable Service u/s 65 (91a) – Duty Demand – Interest and Penalty - Assesse was engaged in promotion and construction of residential complexes for sale of residential flats - Revenue was of the view that the activities done by them was taxable services – Held that:- There was a relationship of service provider and service recipient between the applicant and the prospective buyers of the individual residential units as it was evidenced by the contract between the two parties. The contract was not for sale of flats but for providing construction service - The residential complex was not for the residence of the assesse but the individual residence units were constructed for residential use of the persons for whom such units were constructed - The fact that individual residential units were for residential use of the purchaser cannot take the complex outside the definition - Any interpretation to the contrary will make the entry otiose. Limitation of Time-Barred – Held that:- The contention of the assesse regarding time bar does not appear to be supported by provisions in statute because the demand does not cover any period beyond one year from the date of disclosure - In respect of demands prior to the date of disclosure the time limit of one year may not apply for issue of Show Cause Nature. Waiver of Pre-deposit – After considering the financial hardship pleaded by assesse and also in the interest of Revenue – 30Lakhs were ordered to be submitted as pre-deposit – upon such submission rest of the duty to be waived – Decided partly in favor of assesse.
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