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2019 (12) TMI 855 - AT - Service TaxRecovery of service tax - construction of residential complexes and sale - demand of service tax alongwith interest and penalty - When appeal has been filed against the order of SURESH KUMAR BANSAL & ANUJ GOYAL & ORS. VERSUS UNION OF INDIA & ORS. [2016 (6) TMI 192 - DELHI HIGH COURT] by Revenue before the Hon’ble Apex Court can the said decision be relied on or not? HELD THAT:- The said issue came up before the Hon’ble High Court of Delhi in the case of PRINCIPAL COMMISSIONER OF C. EX., DELHI-I VERSUS SPACE TELELINK LTD. [2017 (3) TMI 1599 - DELHI HIGH COURT], wherein the Hon’ble High Court has held that if the order of High Court has not been set aside by the Hon’ble Apex Court, till date the order of the Hon’ble High Court is to be followed. Admittedly, neither stay has been granted nor the order in the case of Suresh Kumar Bansal has been set aside by the Hon’ble Apex Court, therefore, in the light of the decision of Space Telelink Ltd.we are bound to follow the decision of Suresh Kumar Bansal. As in the case of Suresh Kumar Bansal, it has been held that service tax can be levied but the mechanism of recovery of service tax has been set aside, therefore, the service tax is not payable by the appellants. Appeal allowed - decided in favor of appellant.
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