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M/s. K.B. and Co. Versus CCE & ST, Tirunelveli

2015 (8) TMI 350 - CESTAT CHENNAI

Waiver of pre deposit - Construction of residential houses - Held that:- Appellant secured the contract for construction of residential houses for Tsunami victims from the Government of Tamil Nadu. On identical issue this Bench in the case of M/s. Ja .....

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onble Supreme Court [2009 (7) TMI 1222 - SUPREME COURT]. Whereas the Revenue relied upon the decision in the case of PSK Engineering Constructions & Co. (supra), wherein pre-deposit has been ordered. - houses constructed for Tsunami victims are indi .....

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ecisions of this Bench are in favour of the assessee and taking into account of the judgment of the Hon’ble Supreme Court in the case of Macro Marvel Projects Ltd. (supra) the appellant has made out a prima facie case in their favour for waiver of pr .....

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Member,JJ. For the Applicants : Shri A. John Moris, C.A., Shri M.A. Mudimannan, Adv., For the Respondent : Shri M. Rammohan Rao, DC (AR) ORDER Per: R. Periasami The adjudicating authority demanded service tax of ₹ 1,26,21,239/- and also imposed .....

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nder service tax liability. She submits that it is not a residential complex having 12 units but individual houses built for Tsunami victims. She relies on the following decision in support of her argument: 1. M/s. Jafty Earth Movers and contractors .....

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Vinod Kumar Goyal Vs. CCE, Jaiupr-I 2011 (23) STR 30 (Tri.-Del.) 5. Sai Teja Constructions Vs. CCE, Hyderabad 2013(31) STR 291 (Tri.Bang.) 3. On the other hand, the Ld. AR reiterated the findings of the impugned order that they have constructed indi .....

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(Tri.- Chen.). 4. Heard both sides and on perusal of the records we find that the appellant secured the contract for construction of residential houses for Tsunami victims from the Government of Tamil Nadu. On identical issue this Bench in the case .....

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