2014 (12) TMI 1045

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Advocate For the Respondent: Mr. R. Gurunathan, Addl. Commissioner (AR) JUDGEMENT Per : B.S.V.MURTHY; After hearing both the sides, we find that the appeal has been rejected for non-compliance with the stay order passed by the Commissioner (A). After hearing both the sides, we find that appeal itself can be decided. According the appeal is taken up for final decision. 2. The appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ith the landowners in 2003 itself. The construction was started in January 2004 and completed by March 2007. In the instant case, the appellants were service providers rendering services to the land owners of 'Mid Town' i.e., M/s. SOL Hospitals Ltd., M/s. Girija Investments Pvt. Ltd. and Chillakuru Investments Pvt. Ltd. who were service recipients. As per letter dated 27.7.2010 submitted by the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ree with the submissions made by the learned counsel that what appellants have rendered is self-service. The decision in the case of LCS City Makers Pvt. Ltd.: 2013 (30) S.T.R. 33 (Tri.-Chennai) relied upon by the learned AR is applicable to the facts of this case. Therefore it cannot be said that appellants have made out a prima facie case for wavier. 3. The Commissioner (A) had ordered pre-de....