https://www.taxtmi.com/caselaws?id=209026 The appellant sought waiver of pre-deposit of Service Tax and penalties, arguing that services provided were self services, not falling under residential complex sale. The Adjudicating Authority upheld the demand for services related to residential complex construction, based on advance payments. The Tribunal disagreed, emphasizing appellant's ownership and development activities supporting flat sales. A prima facie case for waiver was found, staying recovery pending appeal disposal. The judgment underscores establishing ownership and transaction nature for tax liability determination, with the Tribunal emphasizing the need for a clear prima facie case in challenging tax demands and penalties. en-us Mon, 14 Mar 2011 00:00:00 +0530 Thu, 01 Aug 2013 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209026 The appellant sought waiver of pre-deposit of Service Tax and penalties, arguing that services provided were self services, not falling under residential complex sale. The Adjudicating Authority upheld the demand for services related to residential complex construction, based on advance payments. The Tribunal disagreed, emphasizing appellant's ownership and development activities supporting flat sales. A prima facie case for waiver was found, staying recovery pending appeal disposal. The judgment underscores establishing ownership and transaction nature for tax liability determination, with the Tribunal emphasizing the need for a clear prima facie case in challenging tax demands and penalties. Case-Laws Service Tax Mon, 14 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209026