2026 (5) TMI 510

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....ad, Member (Judicial) For the Appellant : Ms P. Rosi Reddy, Advocate For the Respondent : Shri M. Anukathir Surya, Authorized Representative ORDER PER: ANGAD PRASAD: M/s R V Nirman Pvt Ltd., (hereinafter referred to as appellant) has filed this appeal against the Order-in-Original No. HYD-EXCUS-002-COM-041-16-17 dated 31.10.2016 (impugned order). 2. The fact, in brief, is that th....

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....of extended period and also proposed imposition of penalty under Section 78 of the Finance Act 1994. 4. The demand was confirmed vide impugned Order-in-Original. Thereafter, appellant filed appeal before the CESTAT. 5. Learned Counsel for the appellant submits that all projects were completed prior to 01.07.2010 and as per settled law and CBEC circulars, construction of residential complexes....

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....nstruction of residential complex by builder/developer in respect of their own projects. 10. Reliance is placed on M/s Aditya Construction Company India Pvt Ltd., Vs CCT, Hyderabad [2025 (1) TMI 1376 (CESTAT - Hyd)] wherein, it was held that no tax liability prior to 01.07.2010 irrespective of classification and also in other cases like Larsen & Toubro Ltd., & Another Vs State of Karnataka [201....

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....able property, not provision of service tax. Hence, demand on land owners share is unsustainable. The Department also admitted to reclassifying construction of CCS as WCS. As per Section 65(A) of the Finance Act 1994 specific classification prevails over general classification. Earlier entry prevails where ambiguity existed prior to WCS (with effect from 01.06.2007). 14. Hon'ble Supreme Court i....