2018 (7) TMI 1121

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....pellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal relates to Classification, whether Service Tax can be fastened on the appellant/assessee under the Classification not Proposed in the Show Cause Notice and whether the demand of Service Tax under the Category of "Construction of Residential Complex" for construction ....

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....ndustrial Construction Services". We are satisfied on this ground taken by the appellant and we find from the perusal of Show Cause Notice that there is no alternate proposal to Classify under the category of "Commercial or Industrial Construction Services" and as such we find this demand to be denied beyond the scope of SCN. Accordingly, this demand stands set aside. The next demand relates....

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....s having common facilities like park, lift, parking space, community hall, common water supply or effluent treatment system services, etc. The said ruling of this Tribunal has been confirmed by Hon'ble Supreme Court reported at 2012 (25) S.T.R. J154 (S.C.) Accordingly, we allow this ground and set aside the demand of Service Tax of Rs. 33,51,932/. The next ground is regarding levy of Service....