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TMI Blog2014 (6) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... or construction of the complex. The title of the land is not transferred to the applicants. In these circumstances, prima facie we find that the applicants are not the owner of the land on which the complex is constructed. As the applicants had undertaken construction of complex service which is taxable, therefore, prima facie the applicants have not made out a case for total waiver of the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for waiver of dues with the Commissioner (Appeals). The Commissioner (Appeals) directed the applicant to deposit an amount of Rs. 47,69,634/- for hearing of the appeal. The applicant failed to comply with the condition of the stay order hence the appeal was dismissed. 4. The contention of the applicant is that the applicant has not provided any construction of complex service. The applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation was added to the definition of construction of complex service whereby the persons similar to the applicant became liable for service tax as the service provided by the vendor to the buyer. In the present case, the construction was undertaken prior to 01.07.2010. The explanation is prospective in nature hence the demands are not sustainable. 5. The Revenue relied upon the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to the applicants. In these circumstances, prima facie we find that the applicants are not the owner of the land on which the complex is constructed. As the applicants had undertaken construction of complex service which is taxable, therefore, prima facie the applicants have not made out a case for total waiver of the service tax. 7. No financial hardship is pleaded before us. Keeping in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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