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TMI Blog2013 (10) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... f Le Orchard and we order the applicant to make a pre-deposit of Rs.30,00,000 within 6 weeks and report compliance by 13.9.2013. Upon such deposit, pre-deposit of balance dues arising from the impugned order is waived. - stay granted partly. - ST/512/12 - - - Dated:- 25-7-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri G. Natarajan, Advocate For the Respondent: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds interest paid by the applicant. 2. Ld. advocate for the applicant submits that he has paid the entire tax liability for Majestic Orchard Project including the liability for periods subsequent to the period covered by the SCN also. The amount so paid is Rs.1,04,61,244/-. Out of this amount, the amount that can be related to the period covered by SCN is Rs.61,66,563/-. Though this aspect was pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir customers were resisting payment of service tax, they were not able to collect and pay tax. He has legal arguments that there was no relationship of service provider and service recipient between the applicant and the prospective buyers of the flats and that the houses were constructed for the personal use of the prospective buyers and therefore it will not be covered by the definition of res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y appropriate that 50% of this amount is called for as pre-deposit, following the precedent decisions. He submits that on all the legal arguments raised have already been decided in favour of Revenue by various decisions of this Bench of the Tribunal like in the case of LCS City Makers Pvt. Ltd. Vs CST Chennai - 2013 (30) STR 33 (Tri.-CheN.). In respect of time-bar, he submits that there was absol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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