2019 (2) TMI 476

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....lant. Shri Arun Kumar, Dy. Commissioner/AR for the Respondent. ORDER Per: P.V. Subba Rao. 1. This appeal has been filed against Order-in-Original No. 07/2013-Adjn (ST) (Commr) dated 17.01.2013. 2. The appellant is registered with the service tax department under the category of 'works contract service' and is engaged in the sale of residential bungalows to prospective buyers while the uni....

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....nfirming the demand and interest and imposing penalties. Aggrieved, the appellant filed this appeal on following grounds. a. What they have constructed is not a residential complex with 12 units in each but independent villas. Therefore, they should not be charged to service tax under residential complex as per Sec.65(91a) of the Finance Act, 1994. This clause reads as follows. ""residential co....

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....ered by Sec.65(91a) and cannot be charged to service tax. They relied on the case laws of Marco Marvel Projects Ltd [2012 (25) STR J154 (SC)] and Baba Constructions Pvt Ltd [2018 (15) GSTL J120 (SC)]. They also relied on the decision of this Bench in the case of Kolla Developers & Builders as reported in 2018 (11) TMI 164 (CESTAT - Hyd). b. Since the complex is meant for personal use, the person....

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....e considered both sides and it is evident from the record that the relevant period was April, 2008 to September, 2008 which is prior to 01.07.2010 and the service provided was construction of residential complex by the builder which, as clarified by the CBEC in their circular dated 10.02.2012 (supra) was not taxable during the relevant period. This position was also held in the orders of the Tribu....