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2019 (7) TMI 829 - AT - Service TaxConstruction of Residential complex service - appellant has received payment from the prospective buyers before the grant of completion certificate - period 2007-2011 - HELD THAT:- In the present case, the appellants were constructing residential flats on their own land as the building permit was granted to the appellant. Further, the completion and occupancy certificate were also given to the appellant and the initial building tax was also paid by the appellant. This issue is no more res integra and has been settled by this Tribunal in the case of C.C.E & C.S.T. -BANGALORE SERVICE TAX- I VERSUS KEERTHI ESTATES PVT. LTD. [2018 (10) TMI 840 - CESTAT BANGALORE] wherein identical facts were involved and the Tribunal has held that Prior to 01.07.2010 builders/developers are not liable to pay service tax for the Construction of Residential Complex Service. Appeal allowed - decided in favor of appellant.
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