https://www.taxtmi.com/caselaws?id=236044 The Tribunal condoned the delay in filing the appeal due to the winding up of the applicant's construction business. A change in the name of the Respondent was allowed. The Tribunal held that service tax liability existed for construction activities conducted by the applicant. The exclusion clause in the definition of a residential complex did not apply as the units were constructed for buyers' residential use. The time bar for issuing show cause notices was determined based on the date of disclosure, with demands not exceeding one year from that date being valid. The applicant was directed to make a pre-deposit for appeal admission, with waived balance dues during the appeal's pendency. en-us Mon, 01 Jul 2013 00:00:00 +0530 Mon, 06 Jan 2014 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236044 The Tribunal condoned the delay in filing the appeal due to the winding up of the applicant's construction business. A change in the name of the Respondent was allowed. The Tribunal held that service tax liability existed for construction activities conducted by the applicant. The exclusion clause in the definition of a residential complex did not apply as the units were constructed for buyers' residential use. The time bar for issuing show cause notices was determined based on the date of disclosure, with demands not exceeding one year from that date being valid. The applicant was directed to make a pre-deposit for appeal admission, with waived balance dues during the appeal's pendency. Case-Laws Service Tax Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236044