2019 (2) TMI 476 – CESTAT HYDERABAD – TMI – Taxability – Construction of Complex Services – period April, 2006 to December, 2010 – Held that:- On an identical issue, in the case of Kolla Developers & Builders [2018 (11) TMI 164 – CESTAT HYDERABAD] 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 – 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 (CA) for the Appellant. Shri Arun Kumar, Dy. Commissioner/AR for the Respondent. ORDER Per: P.V. Subba Rao. 1. This appeal has been filed against Order-in-Original No. 07/2013-Adjn (ST) (Commr) dated 17.01.2013. 2. The appellant is registered with the serv
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Aggrieved, the appellant filed this appeal on following grounds. a. What they have constructed is not a residential complex with 12 units in each but independent villas. Therefore, they should not be charged to service tax under residential complex as per Sec.65(91a) of the Finance Act, 1994. This clause reads as follows. residential complex means any complex comprising of – (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises 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 co
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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. The relevant portions of the Order are reproduced below. 10. We have considered both sides and it is evident from the record that the relevant period was April, 2008 to September, 2008 which is prior to 01.07.2010 and the service provided was construction of residential complex by the builder which, as clarified by the CBEC in their circular dated 10.02.2012 (supra) was not taxable during the relevant period. This position was also held in the orders of the Tribunal in the case of Krishna Homes (supra), UB Constructions (supra) and Vinayaka Homes (supra). Thus, we find that the legal position is settled and the appellant was not required to pay service tax on the services allegedly rendered by them during the relevant period. Cons
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