2009 (5) TMI 208

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -ST., clarified and it has been held that developers/builder/promoters are not liable to pay Service Tax under this Category. It is stated that this Circular was issued 3 days after the order was passed. Therefore, the Adjudicating Authority did not have the benefit of seeing this clarification. In these circumstances, we are of the view that the matter has to be examined by the Adjudicating Autho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the ground that they are liable to discharge Service Tax under the category of taxable service "Construction of Residential Complex Services". In this connection, the learned advocate brought to our notice Board's Circular No. 108/02/2009-ST., dated 29 th January 2009 wherein this issue is clarified and it has been held that developers/builder/promoters are not liable to pay Service Tax under th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X