2013 (8) TMI 293

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....spondent: Shri Parmod Kumar, JC (AR) ORDER Per Mathew John; 1. There are three stay petitions in three appeals being considered in this proceeding as indicated in the table below:- Appeal No.   Name of Party   Period involved   Amounts involved- Tax (T), Penalty u/s 78 (P1),   Penalty u/s 77 (P2)   ST/90/12 Bismi Engg. ....

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....personnel. The applicant had not paid any service tax on the residential complex so constructed. Revenue was of the view that the construction activity was taxable under the entry at section 65 (91a) of Finance Act 1994. Based on such reasoning, a show cause notice was issued for recovery of tax short paid. After adjudication and first appeal, the amounts given in the above table stand confirmed a....

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.... work was not done for the Tamil Nadu Government but was done for Tamil Nadu Police Housing Corporation Ltd. and it was for residential use of personnel of Tamil Nadu Government and therefore the benefit of exclusion clause was claimed wrongly. 5. We have considered the submissions on both sides and also stay orders passed previously in similar matters. We reproduce para-4 of the stay order pas....