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2015 (7) TMI 675
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....cate For The Respondent : Shri Govind Dixit, D.R. ORDER Per R.K. Singh: Stay application along with appeal has been filed against primary order dated 26.3.2013 in terms of which service tax demand of Rs. 1,77,67,451/- was confirmed along with interest and penalties on the ground that the appellant had provided construction of complex service [(COCS- 65(105)(zzzh) of Finance Act, 1994] ....
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....ppellant (as sub-contractor) to the said main contractors. It is also seen that the appellant never declared to the department about the rendition of the said service. As per the definition of COCS given in Section 65(91a) there was no doubt that the service rendered fell under the definition of residential complex and the only exclusion there-under is when the residential complex is 'constructed ....