2016 (2) TMI 71

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..... Shri Amresh Jain, AR ORDER Per Ashok Jindal The demand of service tax has been confirmed against the applicant under the category of construction of residential complex services and renting of immovable property services along with interest and various penalties under the Finance Act, 1994. 2. The facts of the case are that applicant is a Rajasthan Housing Board and Constructing residential fl .....

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..... ion of residential complex as also has not constructed 12 flats in a building, therefore, they are not covered by residential complex service in the light of decision of this Tribunal in the case of Super Delux Paper Mills Pvt. Ltd. vs. CCE, Daman [2013 (30) STR 642 (SC)] and A S Sikarwar vs. CCE Indore [2012 (28) STR 479 CESTAT-Del)], therefore service tax is not payable. 4. For renting of immov .....

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..... service tax under the category of renting of immovable property service. 6. Heard the parties. Considered the submissions. 7. As this Tribunal has granted waiver of pre-deposit and finally decided the matter holding that independent units have been constructed in a colony are not covered in construction of residential complex, accordingly, granted waiver of service tax taking prima facie view. T .....

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