R. Sudhakar, J.

1. C.M.A.No.3289 of 2013 is filed against the Misc. Order No.41959 to 41961 of 2013, dated 29.7.2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai (for brevity, “the Tribunal”).

2. C.M.A.Nos.1419 to 1421 of 2014 are filed against the Final Order Nos.40170 to 40172 to 2014, dated 17.3.2014, passed by the Tribunal.

3.1. The brief facts of the case are as under: The appellant is engaged in the development of residential projects. The relevant period in all these appeals is from April, 2006 to June, 2010.

The Finance Act, 2010, with effect from 1.7.2010, introduced an explanation to Section 65(105) (zzzh) and that brought about a change in the manner in which the business transactions of the assessee was to be considered. During the relevant period, the appellant executed four projects, namely, Sundarbans, Sudarsana, Nakshatra and Inseli Park.

3.2. The Department issued three show cause notices proposing to levy service tax on the ground that the activity undertaken by the assessee is liable to service tax under the category of “Construction of Complex” service as defined under Section 65(30a) of the Finance Act, 1994, as amended.