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2019 (5) TMI 147 - AT - Service TaxClassification of services - construction of residential complexes - whether classified as works contract service or not - benefit of abatement - HELD THAT:- For the period up to 01.07.2010 this Bench in the case of KOLLA DEVELOPERS & BUILDERS VERSUS CCCE & ST, HYDERABAD-II [2018 (11) TMI 164 - CESTAT HYDERABAD] has held that construction of residential complex by the builder prior to 01.07.2010 is not chargable to service tax as has been clarified by the CBEC Circular No. 151/2/2012-ST dated 10.02.2012 -The same ratio was also adopted in the case of MEHTA & MODI HOMES VERSUS CCT, SECUNDERABAD - GST [2019 (2) TMI 476 - CESTAT HYDERABAD] - there are no reason to deviate from the decisions already taken - the demand of service tax prior to 01.07.2010 is liable to be set aside. Period post 01.07.2010 - HELD THAT:- The appellant has raised a doubt regarding the classification of the services, claimed that they are entitled to abatement of 75%/70% in terms of Notification No. 26/2012-ST dated 20.06.2012 and that there was a duplication of the amounts received by counting them first as advances under current liabilities and thereafter as sales income, and the re-computation of the tax liability is required based on milestone payments. Needless to say the liability of interest accordingly needs to be re-calculated as well - these issues need to be examined by the adjudicating authority along with the liability of the appellant to penalty for the period post 01.07.2010. Appeal allowed in part and part matter on remand.
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