2010 (11) TMI 575

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..... al units having a common area and certain common facilities are constructed - prima facie not sufficient to hold that the applicants are liable to service tax as, admittedly, they have constructed only 8 residential units until the date of show-cause notice - Decided in favor of the assessee - ST/530/2010 - 554/2010 - Dated:- 8-11-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. .....

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..... ommon facilities are constructed. The fact that M/s. R.A. Promoters Pvt. Ltd. for whom the applicants constructed 8 residential units had approved layout plan for 37 residential units is prima facie not sufficient to hold that the applicants are liable to service tax as, admittedly, they have constructed only 8 residential units until the date of show-cause notice. We, therefore, waive predeposit .....

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