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2018 (11) TMI 1086 - AT - Service TaxConstruction of a residential complex Service - non-discharge of service tax - Penalty - Held that:- Identical issue decided in the case of M/s. Aswini Apartments Vs. Commissioner of G.S.T. & Central Excise, Chennai South [2018 (10) TMI 404 - CESTAT CHENNAI], where it was held that the demand of service tax under commercial or industrial construction service (residential complex) cannot sustain after the period 1.6.2007. The levy of service tax prior to 1.6.2007 cannot also sustain by application of the decision of the Hon’ble Supreme Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] - demand set aside - appeal allowed - decided in favor of appellant.
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