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TMI Blog2011 (4) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... terest shall be prejudiced, if no pre-deposit is called for at this interim stage - Therefore, direct the appellant to deposit an amount of Rs.10.00 Lakhs within four weeks - Decided against the assessee. - ST/925/2010 - ST/243/2011 - Dated:- 4-4-2011 - D N Panda, Mathew John, JJ. For Appellant: Shri S K Pahwa, Adv. For Respondent: Shri Sumit Kumar, SDR Per: D N Panda: Ld. Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Pahwa argues that the second category of work carried out with M/s. Unitech Machines Ltd., Gurgaon is exhibited by para 34 of the adjudication order at page 94. In this case, the appellant acted as a sub-contractor and tax liability has been discharged by the principal contractor. According to him such aspect remains undisputed by Revenue, in which no liability arose. But this is subject to scru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A combined reading of section 65 (105) (zzzh), 65(30a) and section 65 (91a) does not permit the work carried out by the appellant to be a service provided for the "construction of residential complex". Substantial demand was raised on this count. According to him the appellant is not liable to tax at all because no residential complex was constructed and there was no facility provided in the prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand arose in the adjudication order for such work stands confirmed leaving the penalty aspect only for hearing in appeal. 7. We have considered the submissions elaborately made by Shri Pahwa on the issue of taxability of residential complex which was the activity carried out by the appellant with M/s.R.C. Sood Company Developers Pvt. Ltd. We have also gone through the respective statuto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carried out by the appellant does not come under the purview of residential complex. Prima facie, we are satisfied that Revenue's interest shall be prejudiced, if no pre-deposit is called for at this interim stage. We, therefore, direct the appellant to deposit an amount of Rs.10.00 Lakhs within four weeks and make compliance on 23.5.2011. Subject to compliance, realisation of the balance demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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