9911796707
TMI Blog2014 (1) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... tem of demand pertains to residential complexes constructed by the appellant for the Government of Andhra Pradesh. Each building consists of 12 dwelling units. There are several such buildings constructed by the appellant in the same place for the Government - The second and third items of demand are under the head “management, maintenance or repair service”. It is submitted by the consultant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aiver and stay in respect of the adjudged dues which include an amount of Rs. 16,38,696/- demanded under the head construction of residential complexes service for the period from 1-4-2006 to 31-3-2009. The following is a breakup of the above demand of service tax : Sl. No. Service recipients Nature of work S.T. liability (Rs.) S.T. liability (cum-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace 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, waiver and stay were granted by this Bench in the case of another assessee vide Stay Order No. 1089/2012 dated 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
