2013 (10) TMI 1393 - AT - Service Tax

Summary

Issues Involved: Application for condoning delay in filing appeal, waiver of pre-deposit of dues, definition of 'residential complex' under the Finance Act.

Delay in Filing Appeal:
In appeal No. ST/87390/13, the applicant filed an application for condoning the delay of 18 days, which was allowed by the Tribunal due to reasons explained by the applicant.

Waiver of Pre-deposit of Dues:
The applicants filed applications for waiver of pre-deposit of dues as the adjudicating authority confirmed demands for taxable service of construction of a residential complex under Section 65(91a) of the Finance Act. The Commissioner (Appeals) initially directed the applicants to deposit the tax amount with interest for hearing the appeals, but later dismissed the appeals for non-compliance with the stay order conditions. However, the Tribunal found that the applicants had a strong case for waiver of pre-deposit of dues and allowed the appeals without requiring any pre-deposit.

Definition of 'Residential Complex' under the Finance Act:
The contention of the applicants was that under the Valmiki Ambedkar Awas Yojana, they had constructed individual houses for slum rehabilitation, not a complex with 12 residential units as defined under the Finance Act. The Tribunal noted that the scheme aimed to provide houses to slum residents, and based on the definition of 'residential complex' under the Finance Act, the applicants were found to have a strong case for waiver of pre-deposit. The Tribunal set aside the Commissioner (Appeals) order and remanded the matter for decision on merits without requiring any pre-deposit, giving the appellants an opportunity for a hearing.

Separate Judgement:
No separate judgment was delivered by the judges in this case.