TMI Blog2019 (5) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... YDERABAD] - there are no reason to deviate from the decisions already taken - the demand of service tax prior to 01.07.2010 is liable to be set aside. Period post 01.07.2010 - HELD THAT:- The appellant has raised a doubt regarding the classification of the services, claimed that they are entitled to abatement of 75%/70% in terms of Notification No. 26/2012-ST dated 20.06.2012 and that there was a duplication of the amounts received by counting them first as advances under current liabilities and thereafter as sales income, and the re-computation of the tax liability is required based on milestone payments. Needless to say the liability of interest accordingly needs to be re-calculated as well - these issues need to be examined by the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on the Board Circular No. 108/2/2009-ST dated 29.01.2009 and 151/2/2012-ST dated 10.02.2012, that for the period prior to 01.07.2010 construction services provided by builder / developer will not be taxable. Identical view was also taken in the case of Mehta Modi Homes [2019 (2) TMI 476 - CESTAT-HYD] and Grandeur Homes Pvt Ltd., [2019 (2) TMI 772- CESTAT-HYD]. He would therefore submit that up to 01.07.2010 they were not be liable to pay service tax. From 01.07.2010 they entitled to abatement of 75% / 70% in terms of Notification No.26/12-ST dated 20.06.2012. Secondly, he would argue that the show cause notice computed the demand on advances as well as on the sales income in the profit and loss account. Since advances are shown und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that this Bench in the case of Kolla Developers Builders has held that construction of residential complex by the builder prior to 01.07.2010 is not chargable to service tax as has been clarified by the CBEC Circular No. 151/2/2012-ST dated 10.02.2012. The same ratio was also adopted in the case of Mehta Modi (supra) and Glandeur Pvt Ltd., (supra). We find no reason to deviate from the decisions already taken. Accordingly, the demand of service tax prior to 01.07.2010 is liable to be set aside. As far as the period post 01.07.2010 is concerned, the appellant has raised a doubt regarding the classification of the services, claimed that they are entitled to abatement of 75%/70% in terms of Notification No. 26/2012-ST dated 20.06.2012 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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