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TMI Blog2012 (12) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... er P.G. Chacko This application filed by the appellants seeks waiver and stay in respect of service tax amount of Rs. 14,00,000/- (approx.) and equal amount of penalty. The impugned demand is under the head construction of residential complex service and for the period 05-06 and 06-07. 2.On a perusal of the records and hearing both sides, we find that the above demand is on the consideration re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpretation given to it in the above case. 3.Per contra, it is the submission of the Ld. Jt. Commr. (DR) that twin houses and villas are also to be considered as a residential complex in view of the expression building or buildings used in the definition of residential complex. In this connection, support is claimed from the Stay Order No. 786/11 dt. 20.10.11 passed by this Bench in Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. 5.The appellant has not pleaded financial hardships in the present application. 6.On a careful consideration of all aspects of this case, we have found a highly contentious issue being debated in this case. The expression building or buildings figuring in the definition of residential complex under Section 65(91a) of the Act, has come up for rival constuction. According to the Ld. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Those villas and twin houses were also constructed and given to individual buyers. However, the aforesaid issue is relevant to the said houses also. As the appellant paid service tax in respect of those constructions, we shudder to think how they can resist the present demand on merits. 8.In the totality of the facts and circumstances of this case, we are inclined to ask for a reasonable amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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