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2014 (3) TMI 35 - AT - Service TaxWaiver of pre-deposit of tax - Interest u/s 75 - Penalties under Section 77 and 78 - Demand of tax - Construction of Residential Complex Service - Held that:- it appears from the Sale Deed and Construction Agreement that the applicant proposed to develop the property into a multi-storeyed residential complex not for personal use. Prima facie, we find that it is not a case that the applicant constructed the complex for personal use. Hence, the applicant has failed to make out a prima facie case for waiver of pre-deposit of the entire amount of tax and penalty - Conditional stay granted.
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