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2024 (5) TMI 199 - CESTAT BANGALORELevy of service tax - Construction of Residential Complex Services - construction of residential complex for Army personnel - Ministry of Finance letter F. No. 137/26/2006-CX.4 dated 05.07.2006 - period 16.06.2005 to 31.05.2007 - HELD THAT:- It is found that from period prior to 01.06.2007 service tax is not leviable and in view of the judgment of the Hon’ble Supreme Court in the matter of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], and in the case of Total Environment Building Systems Pvt., Ltd., [2022 (8) TMI 168 - SUPREME COURT], wherein it is held that 'Works contract were not chargeable to service tax prior to 1.6.2007'. As regards the period from 01.06.2007 to 31.05.2010, it is covered by the decisions of Tribunal in the case of M/S. SUGANDHA CONSTRUCTION PVT. LTD. VERSUS CCE, BHOPAL [2017 (12) TMI 446 - CESTAT NEW DELHI] where it was held that 'Having found that the Service Tax was not at all leviable on service element of a works contract, Parliament felt the need for the amendment and was so incorporated by the Finance Act, 2007.'. The impugned order is set aside - appeal allowed.
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