TMI Blog2015 (12) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... the apartments/housing units were sold by the Andhra Pradesh Government under the scheme and therefore it has to be held that residential complex was constructed by the appellants and handed over to the implementing agency of the Rajiv Gruhakalpa Scheme which in turn sold the apartments to the beneficiaries. Therefore, it has to be held that appellants have rendered construction of residential co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious sections of Finance Act, 1994 have also been imposed on the appellant. 2. After hearing both the sides for quite some time, we find that the service provided by the appellant to M/s. HPCL for construction of canopy foundations and tank, constructions of coconut country resorts for M/s. Andhra Pradesh Tourism Development Corporation, construction of buildings for M/s. Arsha Ceramics Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d low income housing units which are nothing but apartments of more than 12 in a complex and therefore falling under the category of residential complex service. This service was provided to Andhra Pradesh State Housing Corporation under Rajiv Gruhakalpa Scheme for selling to underprivileged population. The learned counsel submitted that the receiver of service in this case did not have a commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciaries. Therefore, it has to be held that appellants have rendered construction of residential complex service. 4. In view of the prima facie analysis above, we direct the petitioner to pre-deposit ₹ 30 lakhs after taking credit for ₹ 10 lakhs already paid i.e. ₹ 20 lakhs (Rupees twenty lakhs only) along with proportionate interest within eight weeks from today and report com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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