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2013 (10) TMI 1393
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....UMBAI - TMI<br>CESTAT MUMBAI - AT (Judgement / Order / Decisions)<br>Dated:- 22-10-2013<br>APPEAL Nos. ST/87390, 87110, 87115, 87116, 87117, 87118, 87119, 87120, 87121, 87122, 87123, 87056, 87113/13 - -<br>Service Tax<br>Mr. S.S. Kang, Vice President and Mr. P.K. Jain, Member (Technical) Shri D.H. Nadkarni, Advocate, Shri Shailendra Joshi, C.A., Shri Anand Dhoka, C.A., for the appellant Shr....
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....) of the Finance Act. 4. The applicants filed appeals along with applications for waiver of dues before the Commissioner (Appeals). The Commissioner (Appeals) directed the applicants to deposit the amount of tax with interest for hearing of the appeals. The applicants failed to comply with the conditions of the stay order passed by the Commissioner (Appeals) hence the Commissioner (Appeals) dis....
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....ce tax. 6. The Revenue relied upon the findings of the lower authority and submitted that as the applicants have constructed residential units for consideration, therefore liable to tax. 7. We find that as per the definition of residential complex as provided under the Finance Act, residential complex means any complex comprising of more than 12 residential units. The definition further pro....