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TMI Blog2016 (11) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... a homes Vs. CCE [2014 (3) TMI 694 - CESTAT AHMEDABAD] and also after the amendment to the statuary provision from 1.7.2010. The adjudicating authority has not addressed to the points raised by the appellant in their written submissions and the findings are also sketchy as to the issue that from 1.7.2010 “Works Contract Services” gets attracted for the services as rendered by the appellant. In our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that service tax liability on this issue is settled in the favour of the assessee. Accordingly, that portion of the order which confirmed the demand of services tax liability, interest thereof and penalties imposed are set aside. Appeal disposed off - decided partly in favor of assessee. - ST/88529/14-MUM - A/86496/16/STB - Dated:- 7-3-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the regular societies. 3. Heard both sides and perused the records. 4. It is the case of the appellant that for the period prior to 1.7.2010 the activity undertaken by the appellant will not be covered under Works Contract Services as it is undisputed that they are engaged in providing construction of residential complex services and selling the flats to prospective buyers. It is also t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the adjudicating authority after the judgment of the tribunal in the case of Krishna homes Vs. CCE 2014 (34) S.T.R. 881 and also after the amendment to the statuary provision from 1.7.2010. The adjudicating authority has not addressed to the points raised by the appellant in their written submissions and the findings are also sketchy as to the issue that from 1.7.2010 Works Contract Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructions Pvt. Ltd. 2015-TIOL- 2135-CESTAT-Mum has held that service tax is not leviable on such amounts which are collected as maintain charges for up keep of the apartment s premises. Since the issue is covered directly by the order of the tribunal, we find that service tax liability on this issue is settled in the favour of the assessee. Accordingly, that portion of the order which confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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