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2016 (7) TMI 46 - CESTAT CHANDIGARH

2016 (7) TMI 46 - CESTAT CHANDIGARH - TMI - Waiver of pre-deposit - Construction services - appellant argued that most of commercial or industrial activities have taken place in respect of construction of dams and related to the structure and therefore the same is not chargeable to service tax. He also argued that the residential complexes constructed by them was used by the service recipient and therefore, the same is also not covered by the definition of “residential complexes” as defined unde .....

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rovided the service of construction of residential complexes, commercial or industrial construction and supply of tangible goods for which the demand of ₹ 1,62,30,334/- and ₹ 17,18,311/- by way of issue of two separate SCNs. The Commissioner confirmed the demand of ₹ 1,60,47,072/-and ₹ 15,80,532/- respectively. Aggrieved by the said order, the appellants are in appeal before the Tribunal. The appellants have also filed stay application. 2. Learned Counsel for the appellan .....

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