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2018 (10) TMI 649 - AT - Service TaxConstruction of residential units - constructions not meant for sale but for making them available to the weaker of the society - Held that:- The issue is already decided by this Tribunal through final order in the case of Commissioner of Customs, C. EX. & S.T., Allahabad vs. Ganesh Yadav [2017 (5) TMI 1251 - CESTAT ALLAHABAD], where it was held that The activity for constructing houses by the appellant for economically weaker section under works allotted by the Varanasi Development Authority under the scheme of Government of U.P., the activities is neither taxable under works contract services nor under Construction of Complex/Commercial or Industrial Construction Services - demand set aside. Construction of residential complex where the residential complex was constructed on the land owned by the builder and the sale was effected before 31.03.2010 i.e., before the explanation was inserted to the definition of residential complex services - Construction of Road, drainage and sever line, which are exempted - Held that:- The matter should be remanded to the Original Authority with direction to examine the leviability of service tax. Appeal allowed by way of remand.
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