2011 (9) TMI 834

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....ko: In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of service tax of Rs.1,55,77,725/- and equal amount of penalty as also other penalties imposed on them. The impugned demand of service tax is under the head "Construction of Residential Complex Services' which became a taxable service w.e.f. 16.06.2005 under Section 65(105)(zzzh) of the Finance Act....

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....hat the appellant suppressed the fact that they had provided the above service without payment of service tax during the aforesaid period by destroying facts and mistaking the Board's circulars on the subject. Hence the impugned demand of service tax, penalty etc. 2. Learned counsel for the appellant has argued that the activity undertaken by them fell within the ambit of the exclusion clause of ....

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....ployees were held to be covered by the exclusion clause. On this basis, learned counsel has claimed prima facie case for the appellant against the demand of service tax on merits. He has also contested the demand on the ground of limitation. 3. Learned JCDR has referred to the definition of "Residential Complex" and has endeavoured to distinguish the present case from the cases considered in the ....