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TMI Blog2016 (10) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... made clear that the activities of the appellants fall under the category of ‘construction of residential complex service’ and such services for the period of January, 2009 to March, 2009 were not liable to service tax which is clear by virtue of the paragraph 3 of C.B.E. & C. Circular No. 108/2/2009-S.T., dated 29-1-2009. It is however, made clear that such services become taxable only after 1-7-2010 when the Explanation was added by the Finance Act, 2010 dated 8-5-2010 in definition of ‘construction of complex service’ to the provisions of Section 65(105)(zzzh) of the Finance Act, 1994. - Decided in favour of appellant - ST/1720/2012-DB - Final Order No. 20047/2016 - Dated:- 12-1-2016 - Shri M.V. Ravindran, Member (J) and Ashok K. Arya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esidential complex service as they were constructing residential complex on their own land meant for buyers/clients, was classified under works contract , when there were no elements of services of works contract in the activity being performed by the appellants. 4.1 The appellants were rendering construction of complex service as they were designing, planning, developing and clearing site on their own land for construction activities for buyers/clients and were not doing any execution of works contract and elements of definition of works contract , therefore, are not found present. It is made clear that the activities of the appellants fall under the category of construction of residential complex service and such services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract for construction of a residential complex with a promoter/builder/developer, who himself provides service of design, planning and construction; and after such construction the ultimate owner receives such property for his personal use, then such activity would not be subjected to service tax, because this case would fall under the exclusion provided in the definition of residential complex . However, in both these situations, if services of any person like contractor, designer or a similar service provider are received, then such a person would be liable to pay service tax. 4.2 It is however, made clear that such services become taxable only after 1-7-2010 when the Explanation was added by the Finance Act, 2010 dated 8-5-2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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