1. The Appellant Revenue has filed this appeal under Section 35G of the Central Excise Act, 1944 purportedly raising the substantial questions of law about the Levy of Service Tax on the ‘Residential Complex’ constructed by the Respondent Assessee, M/s. Nithesh Estates Limited for the Company, M/s. ITC Limited at Bangalore, the Contract of construction for which was given in turn by Respondent – Assessee M/s. Nithesh Estates Limited to M/s. Larsen and Toubro Limited (M/s. L & T Ltd.).

2. The suggested substantial questions of law as framed by the Revenue in the Memorandum of Appeal are quoted below for ready reference:-

“1. Whether the Tribunal erred in coming to the conclusion that the “Residential Complex” constructed by the assessee falls within the meaning of “personal use” under Sec.65(91a) of the Finance Act, 1994 and therefore not liable to pay service tax?

2. Whether the Tribunal erred in coming to the conclusion that the activity of the assessee is covered by Circular dated 24-05-2010 issued by CBEC and therefore not liable to pay service tax?

3. Whether the Tribunal erred in coming to the conclusion that the demands made in Show Cause Notice dated 08-07-2009 do not