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TMI Blog2019 (3) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per P. Dinesha : Show Cause Notice dated 15.04.2010 covering the period April 2007 to January 2010 was issued proposing to demand service tax, interest and penalty on that ground that the activity carried out by the appellant was classifiable under 'Construction of Residential Complex Service' and came to be adjudicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyers. 5. Similar facts have been addressed by this Bench in the case of M/s/ Real Value Promoters Pvt. Ltd. & Ors. Vs. Commissioner of G.S.T. & Central Excise, Chennai & Ors. in Final Order Nos. 42436-42438/2018 dated 18.09.2018 and after considering various decisions, it has been held that the demand will have to be made under Works Contract Service. The relevant paragraph is extracted hereinb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings of lower authorities, but however, was unable to distinguish the above case nor was she able to furnish any contrary decisions/Orders. 6. In view of the above, we are of the opinion that the demand raised is not sustainable and hence, the demand as well as the impugned Order are set aside. 7. The appeal is allowed with consequential benefits, if any, as per law. (Pronounced in open court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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