2018 (8) TMI 359

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....DB] - Final Order Nos. 71570-71571 / 2018<br>Service Tax<br>Hon'ble Smt. Archana Wadhwa, Member ( Judicial ) And Hon'ble Mr. Anil G. Shakkarwar, Member ( Technical ) Shri Shri Mohd Altaf ( Asstt. Commr. ) for Appellant Absent for Respondent ORDER Per: Archana Wadhwa As the impugned orders of Commissioner (Appeals) are non-executable, we reject the Stay Petitions filed by the Revenue....

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.... I hold that construction of residential flats under Manyawar Shri Kanshi Ramji Shehari Garib Awas Yojna, was not taxable under "Works Contract Service", during the impugned period and as such, the appellant are not liable to pay Service Tax on such construction service. Same view has also been taken in cases of M/s Sanjeev Saran Srivastava, M/s Manoj Kumar Singh and M/s Ganesh Yadav, involving ex....

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....nly objection in the Appeal Memo is that the Tribunal decision in the case of Ganesh Yadav has not been accepted by the Revenue and an appeal there against has been filed before the Hon'ble Allahabad High Court. 4. However, we find that apart from the contending as above, Revenue has not been able to give any details of the appeal filed before the Hon'ble High Court. Even, the fact as to whethe....