2014 (1) TMI 256

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....s application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include an amount of Rs. 71,05,017/- demanded from them as Service Tax and Education Cesses for the period from November, 2006 to September, 2010 under the Head "Construction of Complex Services". On a perusal of the records, we find that the appellant constructed houses for low income groups of people....

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.... the appellant rendered the service of construction of residential buildings to the Housing Corporation and received consideration for the same. At this stage, it is the submission of the learned consultant for the appellant that a major part of the demand is beyond the normal period of limitation and also that the appellant can claim support from the following decisions of this Tribunal even on m....