TMI Blog2019 (5) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... needs to be set aside. Period post 01.07.2010 - HELD THAT:- The appellant submits that they have already discharged service tax for this period and had filed ST-3 returns. In view of the above, the demand for service tax for the period prior to 01.07.2010 is set aside and the demand for service tax post 01.07.2010 is confirmed which according to the learned counsel for the appellant has already been discharged. Penalty - HELD THAT::- As the demand in respect of the most of the period is set aside and service tax has already been paid in respect of the remaining period, there is no case to impose penalty under Sec.77 78 of the Finance Act, 1994 - Penalties set aside. Appeal allowed - decided in favor of appellant. - Appeal No. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the appellant submits that it is not in dispute that they have constructed residential complexes and this service was introduced in the charging section vide Sec.65(91a) w.e.f. 01.07.2010. CBEC in its circular No. 151/2/2012-ST dated 10.02.2012 in Para 2.1(A)(i) has clarified that for the period prior to 01.07.2010 such service will not be taxable in terms of Board s Circular No. 108/2/2009-ST dated 29.01.2009. 6. He further submits that in the case of Kolla Developers and Builders as reported at 2018 (11) TMI 164 (CESTAT-Hyd), this bench has held that in view of the clarification of the board in their circular dated 10.02.2012 no service tax is chargeable prior to 01.07.2010 on such services. This view was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax for this period and had filed ST-3 returns. In view of the above, the demand for service tax for the period prior to 01.07.2010 is set aside and the demand for service tax post 01.07.2010 is confirmed which according to the learned counsel for the appellant has already been discharged. As we have set aside the demand in respect of the most of the period and service tax has already been paid in respect of the remaining period, we find no case to impose penalty under Sec.77 78 of the Finance Act, 1994. Accordingly, in exercise of the powers conferred under Sec.80, we set aside the penalties imposed upon the appellant. 10. The appeal is disposed of as herein above. (Dictated and pronounced in open c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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