2013 (10) TMI 479

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....nsel for the appellant and learned senior standing counsel for the Central Board of Excise and Customs. 2. Appellant was issued a show cause notice dated 21.10.2011 proposing orders under the different provisions of the Finance Act, 1994 on the premise that he failed to furnish periodical returns and had also suppressed the value of taxable service. That was founded on the basic view that he ha....

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....s one of total lack of jurisdiction; in as much as, the number of residential units in terms of Ext.P1 contract was only 10; that is to say, L.S.quarters-8 numbers and U.S.quarters-2 numbers at Vazhakulam and therefore, such a construction will not fall within the definition of 'residential complex' in Section 65 (91a) of the Finance Act, 1994. 4. Looking at the aforesaid statutory provision, d....

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.... spread of which would not draw that activity into the net of service tax in terms of the Finance Act, 1994, even if, the owner has different other residential units or other units as part of a residential complex or other complex. 6. As already noted, if we are to answer the writ appeal based merely on Exts. P1 and P2, we can easily do that. But, ends of justice require that the department oug....