2014 (11) TMI 628

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.... explained satisfactorily by the appellants and the same could not be condoned. 2. The appellants challenged this order before the Hon'ble High Court of Andhra Pradesh in Central Excise appeal No.47 of 2014 and Hon'ble High Court in their order dt. 03/04/2014, directed the appellants to deposit the entire amount of duty and after such deposit is made, the appeal itself should be heard on merits within a period of three months from the date of receipt of copy of the order. The order was received by this Tribunal on 19/05/2014 and accordingly today the matter has been listed for final hearing of the appeal as well as hearing of the stay application. In view of the direction of the Hon'ble High Court that the matter itself should be heard f....

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.... has taken a view that this amounts to provision of service of residential complex. He submits that as per the Boards clarification issued as well as in accordance with legal position, the construction of individual apartments for buyers on the basis of an agreement became liable to tax only after explanation was added to sub-clause (zzzh) of clause 105 of Section 65 of Finance Act, 1994. The said explanation reads as follows:- Explanation: For the purpose of this sub-clause, the construction of a new building which is intended for sale, wholly or partly by a builder or by any other person authorized by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buy....

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....greement would not be covered by the residential complex. There are several decisions in favour of the appellant and there is only one decision which the learned AR has relied upon. Further it cannot be said that an apartment constructed for an individual buyer amounts to construction of a residential complex for a person. In this case, according to the agreement, separate apartment is constructed for each buyer and the residential complex as such is not constructed for a person as a service receiver. Therefore we consider that the appellant has made out a case. 7. There is a small demand of amount of Rs. 1,11,389/- under the head construction of industrial or commercial complex service. The learned counsel submitted that even though he ....