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<h1>Appellate Tribunal upholds Rs. 80,60,449 service tax demand for 'Construction of Residential Complex'</h1> <h3>M/s. Karni Construction Company Versus C.C.E. &S. T., Jaipur-I</h3> M/s. Karni Construction Company Versus C.C.E. &S. T., Jaipur-I - TMI The Appellate Tribunal CESTAT NEW DELHI confirmed a service tax demand of Rs. 80,60,449 against the applicant for 'Construction of Residential Complex' service. The applicant argued they constructed individual residential units and cited a previous Tribunal decision. The Tribunal waived the pre-deposit of the liability and stayed the recovery during the appeal.