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2019 (5) TMI 76 - AT - Service TaxTaxability - Construction of residential complexes - CBEC in its circular No. 151/2/2012-ST dated 10.02.2012 - HELD THAT:- The issue of taxability on construction of residential complexes service prior to 01.07.2010 is no longer res integra and has been settled in the case of KOLLA DEVELOPERS & BUILDERS VERSUS CCCE & ST, HYDERABAD-II [2018 (11) TMI 164 - CESTAT HYDERABAD] by the Tribunal - CBEC has also clarified that prior to 01.07.2010 no service tax is chargeable on such services - the demand of service tax for the period prior to 01.07.2010 needs to be set aside. Period post 01.07.2010 - HELD THAT:- The appellant submits that they have already discharged service tax for this period and had filed ST-3 returns. In view of the above, the demand for service tax for the period prior to 01.07.2010 is set aside and the demand for service tax post 01.07.2010 is confirmed which according to the learned counsel for the appellant has already been discharged. Penalty - HELD THAT::- As the demand in respect of the most of the period is set aside and service tax has already been paid in respect of the remaining period, there is no case to impose penalty under Sec.77 & 78 of the Finance Act, 1994 - Penalties set aside. Appeal allowed - decided in favor of appellant.
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