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2018 (9) TMI 1660 - AT - Service TaxConstruction of Residential Complex Service - it was alleged that appellant had failed to file proper statutory half-yearly ST-3 returns with correct taxable value - demand alongwith interest and penalties - Held that:- The very same issue decided in the case of Ramalingam Construction Co.(P).Ltd. Vs. Commissioner of Central Excise& Service Tax, Salem [2018 (7) TMI 620 - CESTAT CHENNAI], where it was held that The periods of demand in all these disputes related to construction of residential complexes for KHB etc. spans from 2005 to 2015. There are merit in the appellant’s contention that demands on this score prior to 1.6.2007 is liable to be set aside in view of the decision of the Hon’ble Apex Court in CCE & CC Kerala Vs Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. For the period subsequent to 1.6.2007, In a number of decisions, the higher appellate forums have consistently held that there is no liability to pay service tax for the reason that the complex so constructed are intended for personal use which is excluded in the definition of construction of residential complex. Demand set aside - appeal dismissed - decided against Revenue.
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