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TMI Blog2013 (10) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... enior standing counsel for the Central Board of Excise and Customs. 2. Appellant was issued a show cause notice dated 21.10.2011 proposing orders under the different provisions of the Finance Act, 1994 on the premise that he failed to furnish periodical returns and had also suppressed the value of taxable service. That was founded on the basic view that he had offered taxable service of construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as much as, the number of residential units in terms of Ext.P1 contract was only 10; that is to say, L.S.quarters-8 numbers and U.S.quarters-2 numbers at Vazhakulam and therefore, such a construction will not fall within the definition of 'residential complex' in Section 65 (91a) of the Finance Act, 1994. 4. Looking at the aforesaid statutory provision, defining the term 'residential complex' and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y into the net of service tax in terms of the Finance Act, 1994, even if, the owner has different other residential units or other units as part of a residential complex or other complex. 6. As already noted, if we are to answer the writ appeal based merely on Exts. P1 and P2, we can easily do that. But, ends of justice require that the department ought to have the opportunity to prune the materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Central Excise, Muvattupuzha Division at 11 a.m. on 8.10.2013. Further enforcement of Ext.P6 demand will be held in abeyance and it will stand modified or recalled, as would depend upon the outcome of the further proceedings on the basis of the drill directed hereby. It shall be taken that we have not expressed finally in any aspect of the matter, including regarding the coverage. The impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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