2019 (5) TMI 147

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....s for the Appellant. Shri V.R. Pavan Kumar, Superintendent /AR for the Respondent. ORDER Per: P.V. Subba Rao 1. Heard both sides and perused the records. This appeal is filed against the Order-in-Original No. VIZ-STX-001-COM-120-12 dated 22.11.2012. 2. The appellant is engaged in construction of residential complexes and they obtained Registration on 30.07.2010 under the category of....

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....der / developer will not be taxable. Identical view was also taken in the case of Mehta & Modi Homes [2019 (2) TMI 476 - CESTAT-HYD] and Grandeur Homes Pvt Ltd., [2019 (2) TMI 772- CESTAT-HYD]. He would therefore submit that up to 01.07.2010 they were not be liable to pay service tax. From 01.07.2010 they entitled to abatement of 75% / 70% in terms of Notification No.26/12-ST dated 20.06.2012. Sec....

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....t they were not paying the service tax but it is only that the department would like to classify the services differently. It is only a matter of classification dispute and hence department has not made out a case for imposition of penalty. 4. Learned counsel would also submit that as per CBEC's Circular No.F.No. 332/22/2015-TRU dated 05.09.2006 clarified that w.e.f. 01.07.2012 Section 65(105)(....

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....viate from the decisions already taken. Accordingly, the demand of service tax prior to 01.07.2010 is liable to be set aside. As far as the period post 01.07.2010 is concerned, the appellant has raised a doubt regarding the classification of the services, claimed that they are entitled to abatement of 75%/70% in terms of Notification No. 26/2012-ST dated 20.06.2012 and that there was a duplication....