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2014 (5) TMI 649 - CESTAT NEW DELHIWaiver of pre deposit - ‘construction of residential complex’ and ‘commercial or industrial construction’ - Held that:- Prima facie, in view of the decision of this Tribunal in Macro Marvel Projects Ltd. vs. CST, Chennai reported in [2008 (9) TMI 80 - CESTAT, CHENNAI] and the absence of any attribution in the show cause notice or in the impugned adjudication order that constructions by the petitioner were in relation to construction of residential complex service, since more than 12 residential units were constructed and since there is no finding recorded that the residential units were not for the personal use of the recipient in terms of the statutory definition, in particular the explanation set out in Section 65 (91a) of the Act, we see a strong prima facie case in favour of the petitioner - On the aforesaid prima facie analysis and as the entire assessed liability to service tax is predicated on the conclusion that the petitioner had provided construction of commercial complex service to Vikas Parishad and commercial or industrial construction service to several institutions for promotion of educational objectives, we grant waiver of pre-deposit in full stay all further proceedings for realization of the adjudicated liability, pending disposal of the appeal - Stay granted.
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