2018 (10) TMI 837

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....s an individual had booked residential flat with M/s. ETA Constructions India Ltd. and had entered into an individual agreement with the respective developer. During the course of construction of the residential flat, the developer had collected service tax from the appellant at various stages of construction process. The said service was brought under service tax net with effect from 1.6.2005 and has been defined under Section 65(105)(zzzb) of the Finance Act, 1994 as "any service provided or to be provided to any person, by any other person, in relation to construction of a complex". The term 'construction of complex' includes construction of an individual residential complex which in turn means any complex or buildings or buildin....

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....ng decisions in support of his submissions: • In House Productions Ltd. vs. CST: 2017 (3) GSTL 97 (Bom.) • Hind Agro Industries Ltd. vs. CC: 2008 (221) ELT 336 (Del.) • CCE, Bangalore-III vs. Motorola India Pvt. Ltd.: 2006 (206) ELT 90 (Kar.) He further submitted that this matter may be remanded to the original authority with an open remand to consider all the issues afresh as was decided by the Division Bench of this Tribunal in the bunch of appeals. 4. On the other hand, the learned AR defended the impugned order. 5. After considering the submissions of both the parties and perusal of the records, I find that on an identical issue, the Division Bench of this Tribunal vide Final Order No. 213....