9911796707
TMI Blog2022 (5) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... tax - activity of construction of residential and commercial complex - case of appellant is that the department has been inconsistent in deciding the issue raised in the Show Cause Notices - HELD THAT:- As submitted by the Ld. Counsel the orders are inconsistent inasmuch as the same issue is allowed for a certain period and disallowed for some other period. On a query by the Bench, the Ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent ORDER PER : P. ANJANI KUMAR These six appeals have been filed by the appellant arising out of the six impugned orders mentioned therein. The appellants are engaged in the "activity of construction of residential and commercial complex",. 2. Revenue has issued periodical show cause notices, to the appellants, on various grounds, including the eligibility to exemption claimed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inconsistent inasmuch as the same issue is allowed for a certain period and disallowed for some other period. On a query by the Bench, the Ld. Counsel submits that the legal position on the issue passed negatively is not changed. Therefore, department is not free to hold a different view on the same issues for different periods. We also find that wherever the authorities have allowed the claim of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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