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2013 (8) TMI 418 - CESTAT CHENNAIResidential Complex u/s 65(91a) –Duty demand – Interest and Penalty - Revenue was of the view that housing complex constructed would fall within the definition of Residential Complex and service tax had to be paid for such services - Whether the residential units could be considered for personal use – Held that:- If the property in the residential unit was transferred to another person the residential unit may not be considered to be for personal use even if such transfer is done without any consideration - The contention that the activity was taxable only from 01-06-2007 when the entry for works contract u/s 65 (105) (zzzza) was introduced could not be accepted - This was because the levy under the said entry covers construction of residential complex which was already covered by section 65 (105) (zzzh) with effect from 16-06-05 - The new entry uses the very same expressions defined earlier and subjected to tax but a new composition scheme for discharging liability was introduced - So it cannot be considered that the earlier entries were null and void. Waiver of pre-deposit – as the assesse was the NGO only 10lakhs were ordered to be submitted – on such submission rest of the duty to be waived – Decided partly in favor of assesse.
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