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5. The factual matrix of the case is that the appellant is engaged in construction of villas and residential flats. After taking registration under 'Construction of Complex Service' on 23.11.2006, no returns were filed till October, 2008 and thereafter, 'Nil' returns were filed from October, 2008 to June, 2010. However, during the period July, 2010 to September, 2010, the appellant paid Service Tax after availing the benefit of abatement of 75% under Notification 01/2006. The appellant had undertaken, during the period October, 2006 to September, 2011, two projects viz., Sivaji Gardens, where a developed layout was having 31 plots with common roads, street lighting, bulk water connection, intercom and other common outdoor and indoor facilities. As per the agreement, the plots in the said layout were required to be sold first and then the buyers were to execute a works contract with the ST/31144/2017, ST/21876/2014 & ST/22073/2014 appellant for construction of residential houses. Similarly, in the case of second projects i.e., Fortune Heights, they had constructed 220 flats of two and three bed room on their own land. In some cases, single agreement for sale of apartment with undivided share of land, while in some cases, different agreement for semi-finished flat and construction of balance structure or for full construction and sale of undivided portion of land.