2013 (10) TMI 636

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....ed in the business of construction of residential complexes. During the period June 05 to June 08, the applicant had not paid appropriate service tax on certain constructions done by them. Therefore, a show cause notice was issued which has been adjudicated resulting in confirmation of demand of tax of Rs.90,13,930/- along with interest and penalties. Aggrieved by the order, applicant has filed th....

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.... where a residential complex is constructed for self-occupation, it is outside the definition of 'residential complex' as given in section 65 (91a) of the Finance Act 1994 and therefore no service tax liability would arise. 3. Opposing the prayer, Ld. AR for Revenue submits that in these cases, Un Divided Share of land was first sold and registered in the name of persons wanting to get flats. The....

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....d by Tribunal in the case of LCS City Makes Vs CST Chennai 2013 (30) STR 33 (Tri.-Chennai). He submits that applicant should be asked to deposit entire service tax demanded for admission of appeal. 4. We have considered the submissions on both sides. We have already passed orders in large number of cases of this type. Most of the issues raised are decided in favour of Revenue in the case of LCS c....