9911796707
TMI Blog2019 (2) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... not taxable in terms of CBEC Circular No. 108/2/2009-ST dated 29.01.2009 and No. 151/2/2012-ST dated 10.02.2012 - appeal allowed - decided in favor of appellant. - Appeal No. ST/26234/2013 - A/31630/2018 - Dated:- 19-12-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri Sunil Galawala, Shri V.S. Sudhir Shri Venkata Prasad, Representatives ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod April, 2006 to December, 2010. A show cause notice was issued on 24.10.2011 demanding service tax under the category of Construction of Complex Services for the period April, 2006 to June, 2007 and under the category of Works Contract Service from July, 2007 to December, 2010 along with consequential interest; penalties are also proposed to be imposed. After following due process, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises is approved by an authority under any law for the time being in force, but does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. It is the contention of the appellant that not one building of their entire complex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation. 4. Learned departmental representative reiterates the findings of the lower authority. 5. We find that on an identical issue, in the case of Kolla Developers Builders (supra) this Bench has held that construction of residential complex by the builders prior to 01.07.2010 is not taxable in terms of CBEC Circular No.108/2/2009-ST dated 29.01.2009 and No.151/2/2012-ST dated 10.02.2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be set aside. We, therefore, find that the appeal is liable to be allowed and we do so. 11. The appeal is allowed with consequential relief, if any. 6. As this Bench has decided the matter in favour of the assessee, we find no reason to deviate from our decision. Accordingly, we allow the appeal with consequential relief. (Operative part of this order was pronounced in the open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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