2013 (10) TMI 1393

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....UMBAI - TMI<br>CESTAT MUMBAI - AT<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>-<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 Shri Rakesh Goyal, Additional Commi....

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....iled 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) dismissed the appeals without going into merits....

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....gs 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 provides that the same does not include a complex whi....