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TMI Blog2009 (3) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Smt. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)].- In terms of the impugned order, the applicants are required to pre-deposit the following amounts :- ST/stay/423/2008 in ST/684/2008 (I) Service Tax : Rs. 18,99,085/- (ii) Interest under Section 75 of the Finance Act, 1994 (iii) Penalty: Rs. 200/- per day under Section 76 (iv) Penalty: Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed on them. 4. The learned Advocate submitted that the applicants had already de posited the following amounts, which have been appropriated. (a) Service Tax of Rs. 3,00,251/- and interest of Rs. 31,902/- in the case of M/s. Classic Promoters and Developers; (b) Service Tax of Rs. 5,74,345/- and interest of Rs. 42,839/- in the case of M/s. Classic Property. 5. On a very careful consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provided by such seller in connection with the construction of residential complex till the execution of such sale deed would be in the nature of 'self service' and consequently would not attract service tax. Further, if the ultimate owner enters into a contract for construction of a residential complex with a promoter/builder/developer, who himself provides service of design, planning and const ..... X X X X Extracts X X X X X X X X Extracts X X X X
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