2014 (10) TMI 204

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....yer, Adv. For the Respondent : Shri B K Iyer, Supdt. (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and the stay petition are directed against Order-in-Appeal No. NGP-EXCUS-000-APP-043-13-14 dated 05.03.2014 passed by the Commissioner of Central Excise & Service tax (Appeals), Nagpur. Vide the impugned order, ld. Appellate authority has confirmed the service tax demand of Rs. 7,14....

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....ential complex" under Section 65 (91) of the Finance Act, 1994, the same does not include the complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. As per the explanation therein, "personal use" includes permitting the complex for use as resi....

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..... Accordingly, he pleads for grant of stay. 4. Ld. Superintendent AR appearing for the revenue reiterated the finding of the lower authorities. He submits that there is no exemption available for construction of complexes for low income groups or slum dwellers and in the absence of such exemption, the activity would be taxable, and therefore he pleads for putting the appellant to terms. He also....

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....prima facie case for grant of stay. 6. Similarly, in respect of construction of meditation centre for Nagpur Municipal Corporation, prima facie it appears that the said activity cannot be considered as a Commercial or Industrial Construction Service. Thus, out of a total of Rs. 7,14,903/-, service tax liability would accrue mainly in respect of construction of tourist centre for MTDC and liabil....