V SATHYAMOORTHY & CO Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) Aggrieved against the order passed by the Tribunal ordering pre-deposit without affording an opportunity of hearing, the appellant/assessee is before this Court by filing the present appeal. The case relates to the adjudication order passed by the jurisdictional Commissioner demanding service tax on the appellant alleging that the services rendered by the appellant to the Tamil Nadu Slum Clearance Board would attract service tax liability on the premise that construction of residential complex service is a taxable service.

(2.) Heard Mr. P.S. Raman, learned senior counsel appearing for the appellant and Mr. Sundareswaran, learned standing counsel appearing for the 2nd respondent.

(3.) Mr. P.S. Raman, learned senior counsel placed reliance upon the following orders to impress upon the Court that there is no element of service tax liability and, prima facie, it is a case of no service tax liability and, therefore, the order of the Tribunal directing pre-deposit is liable to be set aside:-