2014 (1) TMI 407

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....pellant. Shri Sonal Bajaj, SDR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of Service Tax of Rs. 18,19,099.00. The said Service Tax has been confirmed against the appellants for the period 1-4-2006 to 30-9-2007 on the ground that they are engaged in providing services under the category of "Construction of Complex Services", wh....

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....ices to their prospective buyers. 3. At this interim stage, we note that the issue is prima facie covered by the Hon'ble High Court of Gauhati in the case of Magus Construction Pvt. Ltd. v. Union of India reported in 2008 (11) S.T.R. 225 (Gau.). It stands held in the said judgment that when construction of residential complex is for sale of flats and the same are ultimately sold to the cus....