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TMI Blog2018 (6) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... ent: Shri Sanjay Jain, DR for the respondent. PER: S.K. MOHANTY: The brief facts of the case are that the appellant is engaged in the business of construction of residential houses and other related works like construction of compound wall gate, surface drain, seakage well, etc. for M/s.Rajasthan Housing Board. On scrutiny of records maintained by the appellant, the Service Tax Department obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax demand w.e.f. 1.6.2007 under "Works Contract Service" ld. Consultant submits that proceedings are barred by limitation of time inasmuch as the period of demand is from 1.6.2007 to 30.09.2010 and the show cause notice was issued on 16.4.2012, which is beyond normal period prescribed under Section 73 of the Finance Act, 1994. Ld. Consultant also submits that there were doubts regarding leviabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2018 (DB) dated 27.04.2018 in the case of Ganesh Narayan Sharma. 3. On the other hand, ld. DR appearing for the Revenue reiterates the findings of the impugned order. 4. Heard both the sides and perused the case records. 5. We find that the ld. Adjudicating Authority has confirmed service tax demand under construction of complex service upto the period 31.05.2007 and under "Works Contract Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service tax on construction of residential houses, this Tribunal vide Order dated 20.04.2012 in the case of A.S. Sikarwar has held that service tax levy will not apply in cases, where one compound has many buildings, each not having more than 12 residential units. We accept the submission of the ld. Consultant. There were confusion during the relevant time with regard to proper classification o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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