2015 (12) TMI 744

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....rised Representative, for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - Service tax of Rs. 88,47,240/- has been demanded for the period from 1-10-2004 to 31-3-2009 on the ground that the appellant had rendered commercial or industrial construction service, residential complex constructions service, site formation and clearance service, erection, commissioning or installation s....

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....or to 1-6-2007 in respect of commercial or industrial construction service can be levied to tax as commercial or industrial construction services is now before the 5 Member Bench of the Tribunal. Therefore it may not be appropriate to consider demand relating to period prior to 1-6-2007 for the purpose of decision relating to waiver of pre-deposit. 3. As regards the subsequent period, we fin....

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....use as residence by another person on rent or without consideration. It was pointed out that the definition would mean that residential units should not have been sold but given on rent or given without consideration. In this case admittedly, the apartments/housing units were sold by the Andhra Pradesh Government under the scheme and therefore it has to be held that residential complex was constru....