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2017 (5) TMI 1389

e, and under JNNURM, none of the constructed blocks have got 12 or more units, attracting levy of service tax under Section 65(105) (zzzh) - the whole SCN is unsustainable and the demand as raised is bad and against the provisions of law - appeal allowed - decided in favor of appellant. - ST/53899/2014-CU[DB] - FINAL ORDER NO-70404/2017 - 24-4-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Ruchir Bhatia, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER The present appeal is filed by the appellant-assessee against Order-in-Original No. 27-28/Commissioner/ST/GZB/2013-14 dated 17/04/2017 passed by Commissioner of Central Excise & Customs, Ghaziabad. 2 .....

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and Commercial or Industrial Construction have been provided up to September, 2010. In the course of investigation the appellant found that on some of the services taxes are payable and they suo-motu deposited ₹ 30lakhs by Cheque dated 13/10/2010 + ₹ 25 lakhs vide Cheque dated 28th March 2011 + ₹ 41,92,428/- vide Cheque dated 27/09/2011, totaling ₹ 96,92,428/- which amount was subsequently appropriated in the Order-in-Original. Thereafter, show cause notice dated 09th April, 2012 with respect to period 2006-07 to 2010-11 and another SCN dated 16/07/2013 with respect to period 1st April, 2011 to 31st March, 2012 were issued alleging that the appellant is liable to discharge service tax liability on services provided .....

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o longer res integra and have been decided by a Coordinate Bench of this Tribunal in the case of Macro Marvel Projects Ltd. Vs Commissioner of Service Tax, Chennai reported at 2008 (12) S.T.R. 603 (Tri.-Chennai). Similarly, it is admitted fact that Construction of 581, Dwelling units at Chadimandir for personal use by Army Personnel, is the work allotted by Lieutenant-General, Directorate of Married accommodation project, Army Headquarter, Kashmir House, New Delhi, the same being not of commercial nature. neither for sale, but for use of Army personnel, it is urged that the same is not taxable under the provisions of Section 65 (105) (zzzh). Further, it is admitted fact in the Order-in-Original that each block contains G+3, that is 4 units .....

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