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2022 (5) TMI 425 - CESTAT MUMBAIEligibility of exemption from service 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 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. It is also found that wherever the authorities have allowed the claim of appellants, department have not appealed against the same and therefore the issues allowed for that period attained finality. In the interest of justice, the matter should go back to the original authority to pass suitable orders in a consistent manner not interfering with the benefit already extended to the appellants - Appeal allowed by way of remand.
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