2014 (10) TMI 641

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..... een discharged by the appellant as per the scheme, we waive pre-deposit of balance dues arising out of the impugned order. Further there shall be stay on collection of such dues till the disposal of the appeal - Stay granted. - ST/41671/2013-DB - Misc. Order No. 40403/2014 - Dated:- 3-2-2014 - Shri P.K. Das, Member (J) and Mathew John, Member (T) Ms. Radhika Chandrasekar, Advocate, for the .....

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..... on of Complex service because Works Contract Composition Scheme came into force only from 1-6-2007. As per legal provisions once part of the service tax liability on any project is paid under construction of residential complex, the benefit under works contract scheme could not be availed on the same project. Based on such argument, a show cause notice was issued and there a demand of ₹ 8,07 .....

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..... y if calculated under the Works Contract Composition Scheme and hence the appeal may be admitted without any further pre-deposit. 3. Opposing the prayer, the ld. AR for the Revenue submits that the receipts on April, 2007 and May, 2007, they should have paid service tax only under the construction of residential complex service and once part of the liability on a project is paid under the said .....

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