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TMI Blog2014 (2) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... agreements, sale deeds and power of attorney. None of these documents was produced before the adjudicating authority and therefore that authority held against the assessee, rightly so, prima facie. We also wanted to see the relevant documents but none is forthcoming. It is in this scenario that we have stated at the outset that we have found no prima facie case for the appellant against the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n activities carried out by the appellant during the above period. Two types of projects are said to have been executed by them. In one type, prior to 1.6.2007, the appellant is said to have constructed residential complexes on their own land and sold the same subsequently. In the second type, after 1.6.2007, the appellant is said to have taken possession of land owned by others on the strength of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of G.S. Promoters vs. UOI: 2011 (21) S.T.R. 100 (P H), the Hon ble High Court held a similar construction activity to be covered by Section 65(105)(zzzh) of the Finance Act, 1994 even after finding that the residential complexes constructed by the assessee were subsequently sold out. He prays for a direction to the appellant to pre-deposit the adjudged dues. 3. We find that there is no plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lakhs Eightyfive Thousand Nine Hundred and Eightyseven Only) within six weeks and report compliance to the Deputy Registrar on 19.6.2013. Deputy Registrar to report on 26.6.2013. Subject to due compliance, there shall be waiver and stay in respect of the penalties imposed on the appellant and the interest on service tax and education cesses. (Pronounced and dictated in open Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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