2016 (2) TMI 1170

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.... Yusuf, AR For the Respondent JUDGEMENT: Archana Wadhwa After hearing both the sides we find that as per the appellant, he is a developer/promoter carrying on developing his own properties as also by entering into Joint Venture agreement with the others who own properties. Service tax stands confirmed against the appellant in both the appeals for the period prior to 31.03.2009 by treating them....

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....sed in de novo proceedings wherein the Commissioner has again confirmed the demands on the issue of undervaluation, in terms of the categories of Commercial or Industrial Construction Services or the "Construction of Residential Complex Services". 4. The grievance of the appellant is that they are developers and the definition of Commercial or Industrial Construction Services was amended w.e.f. ....

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....ommissioner has squarely held the appellant to be a developer and there is a clear finding to that effect, but still has not extended the benefit to the appellant and has wrongly confirmed the demand by holding that they fall under the service category of Commercial or Industrial Construction Services w.e.f. 01.07.2010. 5. After hearing the learned DR, we find that the legal issue is quite clea....