2008 (1) TMI 186

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....ls, therefore, are being taken up together. 2. Heard ld. Jt. CDR.  None appeared on behalf of the appellant in spite of notice. From the record, I find that on the earlier hearing when application for condonation of delay was allowed, the appellants were unrepresented.  3. The appellant filed these appeals against the impugned order whereby refund of the appellant was rejected. The....

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.... the construction of the flat is complete and the appellant constructed the flat. This finding is not under challenged in the present appeal.  As per the provisions of Service Tax a person who construct a new residential complex or a building or having more than 12 residential units are liable to pay Service Tax. In the present case, the appellant constructed a multi-storied building and ente....