TMI Blog2013 (10) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1994 – Held that:- The definition of residential complex will cover residences where 12 units in the complex were in one building or in many buildings, if there were common facilities - in the project there were common amenities viz. roads, pathways, open area, garden, septic tanks, sewers, drains pump sets, water lines, general lighting, electricity generator etc. as approved by local competent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 65 (105) (zzh) read with section 65 (91a) of Finance Act, 1994. Therefore, a show cause notice was issued and adjudicated. On adjudication, a demand of tax Rs.75,97,314/- is confirmed against the applicant along with interest and penalties. 2. Aggrieved by the order, applicant has filed appeal along with stay petition for waiver of pre-deposit for admission of appeal. 3. Ld. advocate subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the Appellant and the appellant has also deposited an amount of Rs.10,39,040/- during investigation stage and that should be considered as sufficient for admission of appeal. 4. Opposing the prayer, Ld. AR for Revenue submits that the definition of residential complex will cover residences where 12 units in the complex are in one building or in many buildings, if there are common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts. Considering the pre-deposit ordered in previous cases, we direct the applicant to make a further deposit of Rs.9,00,000/- (Rupees Nine lakhs only) within6 weeks. Compliance is to be reported on 24.10.2013. Subject to such deposit, pre-deposit of balance dues arising from the impugned order is waived and its collection is stayed during pendency of appeal. (Dictated and pronounced in open cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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