2014 (3) TMI 35

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.... V.V. Prasad, SDR ORDER Per Pradip Kumar Das: The applicant filed this application for waiver of pre-deposit of tax of Rs.22,20,816/- imposed under Section 73(2) of the Finance Act, 1994 along with appropriate interest under Section 75 of the Act and also imposed penalties under Section 77 and 78 of the Act. 2. The learned counsel for the applicant submits that the demand of tax was co....

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....or the normal period of limitation. He fairly submits that in this case, the demand for the normal period is about Rs.1 lakh. 3. The learned authorised representative reiterated the findings of the Commissioner (Appeals). He drew the attention of the Bench on the Sale Deed and the relevant clause thereon. He submits that the Bench in the case of LCS City Makers Pvt. Ltd. Vs Commissioner of Serv....

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....ruction of such complex is intended for personal use as residence by such person. Explanation: a. 'personal use' includes permitting the complex for use as residence by another person on rent or without consideration; b. 'residential unit' means a single house or a single apartment intended for the use as a place of residence'. 5. On a plain reading of the above definition, it appears ....