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2016 (7) TMI 46

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..... esidential 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 under section 65(91a) of the Finance Act, 1994 - considering the rival submission, stay granted partly. - ST/Stay/52592/2014 in Appeal No. ST/52080.2014 - Stay Order No. 60048/2016 - Dated:- 19-5-2016 - Mr. Ashok Jindal, M .....

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..... ellant 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 .....

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..... h is only for construction of dams and tunnels. He argued that it would cover power house and related to construction. 4. We have considered the rival arguments. After examining the facts of the case and considering the rival submission, we consider that in the interest of justice, a pre-deposit of ₹ 10 lakhs (Rupees ten lakhs)would be sufficient to be made within eight weeks to comply w .....

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