TMI Blog2014 (1) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... rdered by the Commissioner (Appeals) is very reasonable and at this stage, learned consultant undertakes to deposit the amount and requests that the appeal may be remanded. Accordingly, we waive the requirement of pre-deposit and take up the appeal itself. In view of the fact that appeal has been dismissed for non-compliance and the consultant undertakes to deposit the amount, we set aside the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prior to 1-6-2007 cannot be sustained in view of the fact that the service has to be treated as works contract and after 1-6-2007 only the transaction will be liable to Service Tax. 3. We find that in this case, the issue involved is whether the appellant is liable to pay Service Tax in respect of joint development of residential complex in respect of the portion of the flats handed over to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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