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TMI Blog2018 (12) TMI 1735X X X X Extracts X X X X X X X X Extracts X X X X ..... demand in the case in hand is prior to 01.07.2010 and the services provided were for construction of residential complexes by the builder. The decision in the case of Kolla Developers Builders of this Bench [ 2018 (11) TMI 164 - CESTAT HYDERABAD ] is directly on the same issue where it was held that legal position is settled and the appellant was not required to pay service tax on the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of records, it transpires that the issue is regarding taxability of the services rendered by the appellant in respect of construction of residential units during the period October 2007 to February 2008. 4. Ld. Counsel submits that the entire issue is regarding demand of duty on appellant under the category of Works Contract Service and appellant had paid the service tax in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een taken by various Benches of the Tribunal in the case of Krishna Homes vs. CCE Bhopal [2014 (34) STR 881 (Tri.-Del.)]. It is also his further submission that construction of individual villas cannot be treated as construction of complexes and consequently no demand arises as per the law settled by the Tribunal in the case of Macro Marvel Projects Ltd. [2008 (12) S.T.R. 603 (Tri.-Chennai)]. He p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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