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TMI Blog2019 (2) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- The self same issue was considered by the Bench in detailed in the case of M/s Mehta & Modi Homes [2019 (2) TMI 476 - CESTAT HYDERABAD] and as also in the case of M/s Kolla Developers & Builders [2018 (11) TMI 164 - CESTAT-Hyderabad] and held that prior to 01.07.2010 service tax liability will not arise on the builders. All the impugned orders are unsustainable - appeal allowed - decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/699/2011 Alpine Estates -do- 3. ST/700/2011 Paramount Builders -do- 4. ST/701/2011 Modi Modi Constructions -do- 5. ST/702/2011 Greenwood Estates -do- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the service tax on the clarification issued by CBEC. Show cause notices were issued to the all the appellants herein demanding the service tax along with interest proposed to imposed penalties. All the appellants contested the show cause notice on merits as well as on limitation. Adjudicating Authority confirmed the demands raised and imposed penalties. On an appeal, the First Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Learned Departmental Representative on the other hand submits that the tax liability of the services is not disputed by the appellants but they are disputing the discharge of service tax liability based upon CBEC Circular which is incorrect. He reiterated the findings of the lower authorities. 5. On careful consideration of the submissions made by both sides, we find that the facts are n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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