2014 (1) TMI 1093

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....da Raju, Consultant, for the Appellant. Shri S. Teli, Deputy Commissioner (AR), for the Respondent. ORDER There is a delay of 20 days in the filing of the appeal, which has been satisfactorily explained. The COD application stands allowed. 2. Another application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include an amount of Rs. 16,38,696/- ....

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....sidential complexes constructed by the appellant for the Government of Andhra Pradesh. Each building consists of 12 dwelling units. There are several such buildings constructed by the appellant in the same place for the Government. The question arises as to whether service tax under the above head can be levied at all and collected (sic) from the appellant inasmuch as each building which was const....