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TMI Blog2010 (1) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial Complex Services’. Held that- the appellants already discharged the liability confirmed against them to the extent of about 83%. Payment towards service tax made already sufficient as pre-deposit. Pre-deposit of amounts waived. - ST/841/2009 - 77/2010 - Dated:- 11-1-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri K.S. Naveen Kumar, Advocate, for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 75 of the Finance Act, 1994; (iii) Penalty of Rs. 200/- per day from 16-6-2005 to 17-4-2006 and @ 2% of the tax amount per month from 18-4-2006 till the date of payment under section 76 of the Act; (iv) Penalty of Rs. 1000/- under section 77 of the Act; and (v) Penalty equal to amount of service tax under section 78 of the Act. 2. Moving the application for waiver of pre-deposit of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cover the impugned activity since the developer had entered into a joint venture agreement with the land owner and the flats were constructed by the appellants in exchange for the consideration towards land received by it. The impugned activity involved tax liability under the category of 'Construction of Residential Complex'. The demands are, therefore, in accordance with law. 4. On a careful ..... X X X X Extracts X X X X X X X X Extracts X X X X
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