9911796707
TMI Blog2019 (4) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... s held that construction of individual residential units are not subject to levy of service tax - appeal allowed - decided in favor of appellant. - Service Tax Misc. Application No.50181 of 2019 (on behalf of Appellant) in and Service Tax Appeal No.50375/2016 - FINAL ORDER NO. 50483/2019 - Dated:- 29-3-2019 - HON BLE MRS.ARCHANA WADHWA, MEMBER (JUDICIAL) And HON BLE MR.BIJAY KUMAR, MEMBER ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon the Tribunal decision in the case of Macro Marvel Projects Ltd. vs. Commissioner of Service Tax, Chennai reported as 2008 (12) STR 603 (Tri.-Chennai), wherein it stands held that the individual residential units are not to be considered as residential complex or part thereof. 3. While dealing with the said plea of the appellant, the Commissioner (Appeals) observed as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d law that the orders passed by the higher authorities are binding on all the authorities working below that authority. As such, we are of the view that the above observations made by Commissioner (Appeals) and the findings arrived at in the impugned order, while ignoring the law declared by the Tribunal, reflects non-judicious approach of the appellate authority. 5. Apart from that, he s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. CC, Jaipur reported as 2014 SCC Online CESTAT 1093. 6. Inasmuch as, the issue stands decided right up to the Hon ble Supreme Court, we find no merits in the Revenue s stand. Accordingly, the impugned orders are set aside and appeals are allowed with consequential relief. 7. Misc. Application stands filed by the appellant in terms of the directions of the Bench to place var ..... X X X X Extracts X X X X X X X X Extracts X X X X
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