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2024 (1) TMI 678 - AT - Service TaxRefund claim - appellant had not deposited service tax - Housing Board had deposited 50% of service tax payable by them on such construction - reserve charge mechanism as per N/N. 20.06.2012 and the same was deducted by them from bills issued by the appellant - exemption as per Serial No. 14 (b) of the Notification No. 25/ 2012-ST dated 20.06.2012 - HELD THAT:- The Tribunal, ultimately in the decision dated 27.02.2023 [2023 (3) TMI 1273 - CESTAT NEW DELHI], held that The contention of the appellant is that independent residential houses were built, each having a separate entry with separate electricity and water connection and a single building did not have more than twelve residential units. It is for this reason that the appellant contends that the houses constructed by it for the Rajasthan Housing Board will not be covered by the definition of a “residential complex” and, therefore, would not be taxable as the contract executed with the Housing Board was not in relation to construction of a complex. Impugned order set aside - appeal allowed.
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