2013 (12) TMI 1435

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....cation filed by Revenue for change of cause title is allowed and the respondent's name in the cause title shall be read as Commissioner of Service Tax, Chennai instead of Commissioner of Central Excise, Chennai-IV in all future proceeding. 2. The Applicant was engaged in the business of construction of residential complex. It is seen that such complexes were constructed by first registering the u....

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....iver. If the person having land engages the services of another contractor for getting the complex constructed the contractor provides service of construction of residential complex to the land owner. In this case, the land is registered in the name of prospective buyers of residential units and thereafter the complex is constructed. So there is a service provided to the land owners by the applica....