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2018 (12) TMI 1040 - CESTAT CHENNAIConstruction service - period involved is 2006-2009 - Site formation and clearance service - real estate projects at Silver County, Platinum County and other projects - non-payment of service tax - non-filing of periodical ST-3 returns. Construction service - period involved is 2006-2009 - Held that:- Hon’ble Supreme Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] and the decision of this very Bench in the case Real Value Promoters [2018 (9) TMI 1149 - CESTAT CHENNAI], the said activity will be exigible to service tax only under “Works Contracts Service” and not under Residential Complex Service as has been demanded in the impugned order. In view thereof, there is no hesitation in setting aside the demand of Rs. ? 83,77,188/- with interest thereon under the category of construction of residential complex service. The portion of the impugned order to the contrary demanding the aforesaid amount with interest thereon is set aside. Site formation and clearance service - Held that:- The site formation and clearance activity has obviously been done by the appellant by themselves, for themselves. Further neither the agreement for sale had not seen light of the day, nor were the buyers visible on the horizon, at the time when the site formation etc of the land was carried out by the appellant - such activity was a self service and hence the same cannot be exigible to service liability under the Finance Act,1994 - Demand set aside. Appeal allowed in toto.
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