2013 (10) TMI 189

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.... Per Mathew John; 1. The applicant is engaged in the business of constructing residential villas. They constructed 74 dwelling units in Race Course Road, Coimbatore during the period Nov 05 to Jan 10. Applicant did not pay any service tax for such activity. Revenue was of the view that such activity was taxable under section 65 (105) (zzh) read with section 65 (91a) of Finance Act, 1994. Therefor....

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....4 (SC). She also relies on the part of the Tribunals decision in the case of LCS City Makers Ltd. Vs CST Chennai 2012 (30) STR 33 (Tri.-Chennai) dealing with the issue where buildings were constructed in three plots and buildings in each plot contained less than 12 residential units. She submits that past decisions are in favour of the Appellant and the appellant has also deposited an amount of R....