TMI Blog2011 (3) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... herein and necessary permission to carry out construction of residential complexes were issued by the authorities to the appellant. He has also recorded that the relevant record indicates that the appellant had only received the advance from the prospective buyers before completion of the purchase and obtaining any completion certificate from the authorities. In his view, only completed flat sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Appellant. Shri Harish Kumar, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. This stay petition is filed for waiver of pre-deposit of the following amounts. (i) Service Tax of Rs. 37,38,188/- along with interest for the period 1-8-2006 to 30-9-2007; and Service Tax of Rs. 44,03,199/- along with interest for the period 1-10-2007 to 31-3-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld draw our attention to the agreements for sale attached in the appeal memorandum. He would submit that vide first agreement, the appellant herein had entered into agreement for sale of undivided interest in the land and subsequently, another agreement was entered into with their prospective clients for the purpose of construction of residential complexes. He would submit that this would indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that the learned Adjudicating Authority while deciding the issue on the merits of the case has clearly held that the ownership of the land still vested with the appellant-herein and necessary permission to carry out construction of residential complexes were issued by the authorities to the appellant. He has also recorded that the relevant record indicates that the appellant had only receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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