2017 (3) TMI 1371

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....llant Shri Ranjan Khanna, D.R. - for the respondent Per : Dr. Satish Chandra: The present appeal is filed against the Order-in-Appeal No.152/2009 dated 26.2.2009. 2. The brief facts of the case are that the appellant during the period under consideration (10.9.2004 to 31.3.2007) were engaged in the business of construction services for Bhopal Vikas Pradhikaran. The pradhikaran under Ra....

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.... The department is of the view that the said services are subject to service tax as per Chapter 5 of the Finance Act, 1994. But the fact remains that Section 65(91)(a) of the Finance Act provides the meaning of complex where the building have more than 12 residential units with the common area. In the explanation for the removal of doubts, it was declared that for the purposes of this clause: ....

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....nder any law for the time being in force. From the letter dated 30.1.2004 issued by the M.P. Urban Development department, it appears that the said construction was made under "Rajiv Gandhi basti Vikas karyakram" which was the Central sponsored scheme and the same is exempted from service tax as per Circular No.125/2010-ST dated 30^th July 2010. 5. In the light of above discussion and by consid....