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2011 (9) TMI 834 - AT - Service TaxWaiver of pre-deposit - stay of recovery in respect of service tax - penalty - demand of service tax is under the head “Construction of Residential Complex Services' – Held that:- appellant constructed residential complexes for their clients. who, in turn, allotted the apartments to their employees for residential use. Considering the terms of the exclusion clause of the definition of "residential complex" ibid, prima facie , the activity undertaken by the appellant would fall within the ambit of this clause. The appellant also seems to have a fairly good case on limitation. waiver of pre-deposit granted
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