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    <title>2012 (12) TMI 996 - CESTAT CHENNAI</title>
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    <description>The Tribunal ordered the appellants to make a predeposit of Rs. Five lakhs within four weeks, with compliance verification scheduled for a specific date. Upon compliance, a waiver and stay were granted for the penalty and remaining tax amounts related to the service tax on the construction of a residential complex. The decision highlighted the conflicting interpretations of whether villas and twin houses qualify as &quot;buildings&quot; within the residential complex definition, emphasizing the need for a detailed examination during the final hearing.</description>
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    <pubDate>Mon, 10 Dec 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=173797</link>
      <description>The Tribunal ordered the appellants to make a predeposit of Rs. Five lakhs within four weeks, with compliance verification scheduled for a specific date. Upon compliance, a waiver and stay were granted for the penalty and remaining tax amounts related to the service tax on the construction of a residential complex. The decision highlighted the conflicting interpretations of whether villas and twin houses qualify as &quot;buildings&quot; within the residential complex definition, emphasizing the need for a detailed examination during the final hearing.</description>
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