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2024 (3) TMI 563 - AT - Service TaxLevy of Service Tax - residential complex service - Failure to discharge service tax liability properly - failure to file ST-3 returns regularly - construction done by the Appellant for personal use of the customer - HELD THAT:- The issue herein is squarely covered in favour of the Appellant in GRANDEUR HOMES PVT. LTD., ALPINE ESTATES, PARAMOUNT BUILDERS, MODI & MODI CONSTRUCTIONS, GREENWOOD ESTATES, SRI KRISHNA VENTURES PVT. LTD., KRISHNA DEVELOPERS VERSUS CCE, C & ST, HYDERABAD–II, HYDERABAD–SERVICE TAX [2019 (2) TMI 772 - CESTAT HYDERABAD], wherein it have been categorically held under similar facts and circumstances, no service tax is chargeable both for the period prior to 01.07.2010 and also for the period after 01.07.2010, being service provided to the individual buyer of the flat for personal use. Accordingly the Appellant is not liable to any service tax. The impugned order set aside - appeal allowed.
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