TMI Blog2013 (5) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 65(91a) is applicable for taxable entry 65(105)(zzzh) the entry relevant for deciding this appeal as also 65(105)(zzzza) covering works contract which was the entry in the case of Macro Marvel Projects [2008 (9) TMI 80 - CESTAT, CHENNAI] The explanation pointed out by the AR has nothing to do with the dispute in hand because that explanation defines ‘residential unit’ and the definition in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Revenue was of the view that the word complex has to be interpreted to mean the entire compound and if the entire compound is considered as one complex, there were 17 flats constructed in the complex and therefore, they had to pay service tax under the entry of construction of complexes. A show cause notice was issued and adjudicated confirming duty to the extent of Rs. 2,47,598/- along with i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the Counsel submits that there is no merit in the arguments of Revenue and appeal should be heard without any pre-deposit. 3. Learned AR for Revenue is reiterating the submissions which were argued in the case of Macro Marvel Projects, that is the compound of Kendriya Vidyalaya has to be taken as one complex and in this complex, the appellants have constructed more than 12 residential un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. Explanation. For the removal of doub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 residential units. So the explanation is not for interpreting the meaning of residential complex . 7. Since the Hon. Supreme Court has already confirmed the interpretation in favour of the appellant, we find it proper to waive the requirement of pre-deposit of dues arising from the impugned order and stay collection of such dues during the pendency of the appeal. (Order dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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