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TMI Blog2014 (3) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... to develop the property into a multi-storeyed residential complex not for personal use. Prima facie, we find that it is not a case that the applicant constructed the complex for personal use. Hence, the applicant has failed to make out a prima facie case for waiver of pre-deposit of the entire amount of tax and penalty - Conditional stay granted. - ST/94/2012 - - - Dated:- 4-2-2013 - Shri. P.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g his own personnel both for designing and planning and sold them. The learned counsel submits that in view of the exclusion clause of Section 65(91a) of the Finance Act, 1994, as per the definition of Residential Complex, no tax is leviable. He also drew our attention of the Bench to various Board s circular on this issue. He further submits that the Tribunal in the case of Sri Gopi Moothedat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but does not include a complex which is cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i-storeyed residential complex not for personal use. Prima facie, we find that it is not a case that the applicant constructed the complex for personal use. The case laws relied upon by the applicant could not apply in the instant case. Hence, the applicant has failed to make out a prima facie case for waiver of pre-deposit of the entire amount of tax and penalty. Accordingly, the applicant is dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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