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TMI Blog2011 (9) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... in turn, allotted the apartments to their employees for residential use. Considering the terms of the exclusion clause of the definition of "residential complex" ibid, prima facie , the activity undertaken by the appellant would fall within the ambit of this clause. The appellant also seems to have a fairly good case on limitation. waiver of pre-deposit granted - ST/1854/2010 - 823/2011 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.07.2009 invoking the extended period of limitation on the ground of suppression of facts by the party and same was based on a report of internal auditors of the department. The learned Commissioner, who adjudicated the show-cause notice, held that the residential complexes constructed by the appellant fell within the main part of the definition of "Residential Complex" under clause 91(a) of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein it was clarified that "Residential Complex" constructed by National Building Construction Corporation Ltd. (NBCC) for officers of the Central Government was not taxable under Section 65 of the Finance Act, 1994 though the same activity, if undertaken by a sub-contractor of NBCC, would be taxable. Learned counsel has also claimed support from the Tribunal's decision in Khurana Engineering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contractor. According to the learned JCDR, only the first category would get excluded from the levy of service tax. It is claimed that the present case would fall in the second category and hence exigible to service tax. 4. After considering the submissions, we are of the view that the issue is highly debatable and that, for the present, the appellant can claim support from the Board's circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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