2014 (11) TMI 1072

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..... that the Tribunal consistently granted stay in respect of demand of tax on the construction of houses by Tamil Nadu Police Housing Corporation Ltd. It is also found that the applicant had not produced any evidence in support of laying of roads for Madurai Municipal Corporation. It is also noted that the Tribunal in the case of construction of Tsunami project directed predeposit partly. It is furth .....

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..... ed:- 13-11-2014 - SHRI P.K. DAS, JUDICIAL MEMBER AND SHRI R. PERIASAMI, TECHNICAL MEMBER For the Applicant : Shri Swarnam J. Rajagopalan, Advocate For the Respondent : Shri P. Arul, Superintendent (AR) ORDER PER P.K. DAS 1. The applicants are engaged in rendering services under the category of Commercial or Industrial Construction Service and Construction of Residentia .....

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..... of Madurai Municipal Corporation, the applicant undertook the laying of roads which is exempted by the definition of construction service. It is further submitted that the applicant rendered the service in respect of construction of houses (TDIU) to Tsunami affected people and the government distributed the houses to the beneficiaries free of cost and therefore no tax should be levied. He submits .....

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..... rs had not considered that the Tamil Nadu Police Housing Corporation Ltd. is a limited company under the Companies Act and they are deriving profit. 4. After considering the submissions of both sides and on perusal of records, we find that the Tribunal consistently granted stay in respect of demand of tax on the construction of houses by Tamil Nadu Police Housing Corporation Ltd. The submission .....

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..... ould be about ₹ 73 lakhs. Taking into account the overall facts and circumstances of the case, we direct the applicant to make a predeposit of ₹ 12,00,000/- (Rupees twelve lakhs only) within 8 weeks. Upon deposit of the said amount, predeposit of balance amount of tax along with interest and penalty would be waived and recovery thereof stayed till disposal of the appeal. Compliance to .....

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