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2008 (11) TMI 27 - AT - Service TaxServices of construction of residential complex - adjudicating authority confirmed the demand & imposed penalty which was set aside by the Commissioner (Appeals). On perusal of the impugned order, we find that Commissioner (Appeals) has passed the order following the decision of the Hon ble High Court of Guwahati in the case of Magus Construction Pvt. Ltd. - In view of that, we do not find any reason for stay of operation of the order of the Commissioner (Appeals)
The Appellate Tribunal CESTAT NEW DELHI rejected the Revenue's application for stay of operation of the order of the Commissioner (Appeals) regarding tax demand and penalty on services of construction of a residential complex. The decision was based on following a High Court ruling in a similar case. None appeared for the respondent during the hearing.
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