2011 (9) TMI 832

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....waive predeposit of service tax together with interest and penalties imposed upon the assessees in terms of Section 77 & 78 of the Finance Act, 1944 and proceed to hear and decide the appeal itself at this stage with the consent of both sides, as the issue in dispute stands covered by the earlier order of the Tribunal bearing No. 1008 to 1012/2010 dated 21.09.2010. 2. The appellants under a contr....

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....he argues that in view of the above definition and explanation, the quarters constructed by the appellants for the TNPHCL for occupation by the police personnel does not attract service tax for construction of the residential complex. 3. The same plea was raised in Appeal No. ST/343-347/2010 (vide stay order cited supra) reported as 2011 (21) STR 179 (Tri.-Chenn.) and the Bench set aside the impu....