2014 (2) TMI 384

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..... annur, Additional Commissioner (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues including an amount of Rs.73,85,987/- demanded towards service tax and education cesses for the period from April 2007 to March 2008 under the head 'construction of residential complex service'. On a perusal of the .....

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..... nt submits that, in both cases, the appellant was rendering self-service and not any taxable service and hence not liable to pay service tax. He has also referred to the Board's Circular No.108/2/2009-ST dated 29.1.2009 and has claimed support from it. 2. The learned Additional Commissioner (AR) reiterates the findings of the adjudicating authority and lays emphasis on the lack of evidence suppor .....

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..... joint venture agreements, sale deeds and power of attorney. None of these documents was produced before the adjudicating authority and therefore that authority held against the assessee, rightly so, prima facie. We also wanted to see the relevant documents but none is forthcoming. It is in this scenario that we have stated at the outset that we have found no prima facie case for the appellant agai .....

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