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2019 (2) TMI 485 - CESTAT HYDERABADConstruction of complex (residential) service - the appellant had constructed 39 flats to service recipients and had received an amount of ₹ 1,55,60,500/- from them and had not discharged the service tax liability on such receipts - CBEC Circular No. 108/2/2009-ST, dt. 29.01.2009 - Held that:- Service Tax is leviable only when the service is rendered by one person to another for a consideration. If the appellant had, in fact, constructed all the flats with their own money and thereafter sold these flats to their customers, then evidently no service has been rendered and no service tax is payable - These facts will be evident only in the records of the original adjudicating authority who investigated the case. It is a fit case to be remanded back to the original adjudicating authority to consider the submission of the appellant in their appeal before this Tribunal that they had constructed the flats with their own money and only thereafter sold them to their customers and therefore were exempted from payment of service tax in terms of CBEC circular dated 29.01.2009. The matter back to the original authority to consider this claim of the appellant and after following principles of natural justice - Appeal allowed by way of remand.
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