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2017 (4) TMI 1181 - CESTAT, CHENNAIConstruction of civil structures as the Park Villa - classified under the head Works Contract Service or Industrial Commercial Construction - Held that: - the nature of the activities carried out by appellant was civil construction. As work contract was not liable to tax prior to 1.6.2007, there shall not be taxability on this aspect of the adjudication - once there is no liability on works contract, therefore there shall be no penalty. Repair and Maintenance activity - Held that: - for no agitation against that by appellant, there shall be demand of service tax on that count. Penalty on repair and maintenance service - Held that: - there is contract between the appellant and the residents that soon after residents association is formed, the deposits shall be transferred to the association, If realization of above has gone to the association, appellant shall not be liable to penalty - On the aforesaid limited issue, appeal is remanded to the Adjudicating Authority. Appeal disposed off - part matter allowed and part matter on remand.
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