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2014 (6) TMI 97 - AT - Service TaxWaiver of pre-deposit of service tax - construction of complex service and commercial and industrial construction service - Held that:- land owner executed a power of attorney in favour of the applicants for entering upon the land for construction of the complex. The title of the land is not transferred to the applicants. In these circumstances, prima facie we find that the applicants are not the owner of the land on which the complex is constructed. As the applicants had undertaken construction of complex service which is taxable, therefore, prima facie the applicants have not made out a case for total waiver of the service tax - Conditional stay granted.
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