2014 (12) TMI 1093

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....for the Appellant. Ms. Sabrina Cano, Superintendent (AR), for the Respondent. ORDER Service Tax of Rs. 40,35,986/- has been demanded from the appellant on the ground that the appellant was rendering "Works Contract Service" but did not pay Service Tax. 2. Learned advocate submits that the appellant has paid the entire amount of Service Tax dues with interest which according to the....

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....s not correct. According to the definition of 'residential complex' in the relevant category, a building is considered as constructed for personal use if it is rented out to the staff and not sold. Therefore, the case before us is not covered by 'construction of residential complex service'. In this case, staff quarters were constructed meant for renting out for staff of the Polytechnic College on....

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....t, we find that the appeal itself can be disposed of finally in view of the above observations. Accordingly, the requirement of pre-deposit of the balance dues is waived and the appeal is taken up for the disposal. 5. We have considered the submissions made by both sides. We have taken a view that the claim of the appellant that they have paid the entire tax liability in respect of 'works ....