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TMI Blog2014 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... service of another person and such complex is intended for personal use. Such complexes are specially excluded from the scope of the levy. Therefore, as far as the demand of service tax in respect of residential complex built for Nagpur Improvement Trust and Ramtek Municipal Council is concerned, the appellant has made out a prima facie case for grant of stay. - in respect of construction of medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Commissioner of Central Excise Service tax (Appeals), Nagpur. Vide the impugned order, ld. Appellate authority has confirmed the service tax demand of ₹ 7,14,903/- against the appellant M/s. J. B. Constructions, Nagpur along with interest thereon and also imposed penalties under various provisions of the Finance Act, 1994. Aggrieved of the same, appellant is before us. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truction of such complex is intended for personal use as residence by such person. As per the explanation therein, personal use includes permitting the complex for use as residence by another person on rent or without consideration. Therefore, the flats which were constructed by the appellant for Nagpur Improvement Trust would come within the exclusion clause as provided in Section 65(91). There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for low income groups or slum dwellers and in the absence of such exemption, the activity would be taxable, and therefore he pleads for putting the appellant to terms. He also refers to previous order of this Tribunal in appellant's own case wherein pre-deposit of about ₹ 3,61,121/- was ordered on a demand of ₹ 57,67,896/-. 5. We have carefully considered the submission made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al or Industrial Construction Service. Thus, out of a total of ₹ 7,14,903/-, service tax liability would accrue mainly in respect of construction of tourist centre for MTDC and liability in this regard would be approx. ₹ 85,000/-. Therefore, we direct the appellant to make a pre-deposit of ₹ 85,000/- (Rupees eighty five thousand only) within four weeks and report compliance by 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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