2013 (10) TMI 189

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....Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John; 1. The applicant is engaged in the business of constructing residential villas. They constructed 74 dwelling units in Race Course Road, Coimbatore during the period Nov 05 to Jan 10. Applicant did not pay any service tax for such activity. Revenue was of the view that such activity was taxable under section 65 (105) (zzh) read with sect....

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....Macro Marvel Projects Ltd. - 2012 (25) STR J 154 (SC). She also relies on the part of the Tribunals decision in the case of LCS City Makers Ltd. Vs CST Chennai 2012 (30) STR 33 (Tri.-Chennai) dealing with the issue where buildings were constructed in three plots and buildings in each plot contained less than 12 residential units. She submits that past decisions are in favour of the Appellant and ....

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....osit orders issued in similar cases like in the case of Sri Ranga Company Vs CCE Coimbatore Vide Stay Order No.824/12 dt 10.12.2012. 5. We have considered the submissions on both sides. As already recorded in the case of Sri Ranga Co., (supra), this is a highly contentious issue which can be examined only at the final hearing of appeal with reference to relevant facts. Considering the pre-depos....