2013 (12) TMI 495

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....the Respondent : Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John 1. The applicant is engaged in the business of construction of residential complexes. During the period 01-06-05 to 31-03-10, they had undertaken certain construction activity for which they did not pay any service tax. The main type of work out of the described contracts was construction of apartments for Tamil Nadu Slu....

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....osit for admission of the appeal. 3. The Ld. Advocate for the applicant submits that constructions made by the applicant for Tamil Nadu Slum Clearance Board would not be covered by the definition of residential complex at section 65(105)(91a) of Finance Act, 1994. He argues that that TNSCB is an extended arm of Tamil Nadu Government. According to him, these flats continued to be in the possessi....

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....ation (a) to the said definition which states that personal use includes permitting the complex for use as residence by another person on rent or without consideration. Therefore, he prays that dues may be waived for admission of the appeal. He also relies on the decision given by the Tribunal in the case of Jafty Earth Movers and Contractors Ltd. & Other VS CCE Tirunelveli - 2013-TIOL-20-CESTAT-M....

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....l complex for personal use is a debatable issue. However, we note that this contention has not been raised before the adjudicating authority and there is no finding on facts which we can rely on at this stage. We also note that there is slight difference between the decision relied upon by Ld. AR for Revenue in the case of PSK Engineering (supra) and the present case in as much as, in that the cas....