9911796707
TMI Blog2014 (1) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. Shri S. Teli, Deputy Commissioner (AR), for the Respondent. ORDER There is a delay of 20 days in the filing of the appeal, which has been satisfactorily explained. The COD application stands allowed. 2. Another application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include an amount of Rs. 16,38,696/- demanded under the head 'construction of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilding consists of 12 dwelling units. There are several such buildings constructed by the appellant in the same place for the Government. The question arises as to whether service tax under the above head can be levied at all and collected (sic) from the appellant inasmuch as each building which was constructed with self-contained facilities consists of only 12 dwelling units. On a similar issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6th day of June, 2005 till the date on which Section 66B comes into force. It is not in dispute that the period of demand in the instant case is comprised in the above period for which management, maintenance or repair of non-commercial Government buildings were exempted from levy of service tax. 5. On the above basis, after considering the submissions of both sides, we grant waiver and st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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