2008 (4) TMI 17

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....on for a while, we felt that the appeal itself could be decided finally and therefore grant waiver of pre deposit of amounts as per the impugned order and proceed to dispose the appeal. 2. In the present case, it is submitted that the appellant is engaged in construction of complex; that they are not engaging any contractor or service provider in relation to construction of the complex and that....

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.... is engaged for construction work and the builder/ promoter / developer / any such person undertakes construction work on his own without engaging the services of any other person, then in such cases, (i) service provider and service recipient relationships does not exist, (ii) services provided are in the nature of self-supply of services. Hence, in the absence of service provider and service ....