9911796707
TMI Blog2014 (12) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... ility of balance amount attributable to construction of staff quarters, students’ hostel etc. for Polytechnic College, we hold that the demand does not exist. Since there is a dispute regarding the payment of Service Tax claimed to have been made by the appellant, we consider it appropriate that matter has to be remanded to the original authority for the limited purpose of quantifying the correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax of ₹ 40,35,986/- has been demanded from the appellant on the ground that the appellant was rendering Works Contract Service but did not pay Service Tax. 2. Learned advocate submits that the appellant has paid the entire amount of Service Tax dues with interest which according to them comes to ₹ 32,43,606/-. As regards the balance demand, he submits that this amount relates t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing is considered as constructed for personal use if it is rented out to the staff and not sold. Therefore, the case before us is not covered by construction of residential complex service . In this case, staff quarters were constructed meant for renting out for staff of the Polytechnic College only. As regards students hostels, we are not able to agree with the view taken by the lower authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the requirement of pre-deposit of the balance dues is waived and the appeal is taken up for the disposal. 5. We have considered the submissions made by both sides. We have taken a view that the claim of the appellant that they have paid the entire tax liability in respect of works contract service is required to be verified since there is a dispute on this issue. The liability of balance a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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