2013 (1) TMI 490

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....r (AR) Per: P.G. Chacko: This application filed by the appellant seeks waiver and stay in respect of the adjudged dues. Revising an order passed by the original authority in favour of the assessee, the Commissioner has demanded an amount of Rs.11,81,042/- towards service tax and education cess from the appellant for the period 2005-06 under the head "Construction of Complex Services". This deman....

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....as 'Construction of Complex Services' and that, in the event of a levy under that head, the cost of materials used in the above activities should be abated from the gross amount collected from the flat owners to arrive at the taxable value. It is submitted that this benefit was denied by the revisionary authority. In this manner, the learned counsel has pleaded prima facie case on merits against t....

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.... to decipher their activities from the text of the impugned order. These activities included flooring, painting, commissioning of lift and other works necessary for completion of the individual residential flats into dwellable condition. Prima facie, these activities were covered by the definition of 'Construction of Complex Services' and therefore the appellant was liable to pay service tax, whic....