2014 (6) TMI 97

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....nt: Mr RakeshGoyal, Addl Commissioner (AR) JUDGEMENT Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs.46,75,705/- on the ground that the applicant provided construction of complex service and commercial and industrial construction service. An amount of Rs.93,927/- is confirmed on the ground that the applicant provided renti....

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....ounts for construction as well as on behalf of the land owner in respect of the land also. The applicant entered into agreement with the land owner for development of the complex and the land owner executed a power of attorney in favour of the applicant. In these circumstances, the applicant becomes the owner of the land and the applicant constructed the complex hence it cannot be said that the ap....

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.... owner to enter into the land in question and develop the same. The applicants constructed a residential complex and also entered into agreements for sale of the flats with the prospective buyers and the payments were received on construction basis. In these circumstances, the applicants had provided service of construction of complex hence the demands are rightly made. 6. We find that the land o....