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TMI Blog2023 (4) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... s and also the decision of the Hon ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT ] - it has been categorically held that no Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when the service is rendered either as service simpliciter or as a works contract. Evidently, in the case on hand, the period of dispute is up to September 2010 and hence, in view of the above, the liability to Service Tax, if any, is restricted to the period post 01.07.2010. The demand for the period post 01.07.2010 is upheld and the demand for the period prior to this date, is set aside - The matter is remanded to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onwards. 4. It is thus the case of the Revenue that construction of complex service (CCS) was brought under the Service Tax net under Section 65(30a) of the Finance Act, 1994 with effect from 16.06.2005 and works contract service (WCS) was brought under the Service Tax net under Section 65(105)(zzzza) ibid. with effect from 01.06.2007. Accordingly, a Show Cause Notice dated 07.04.2011 was issued, alleging that for the period from December 2009 to June 2010 the Service Tax liability works out to Rs.50,19,399/-. It appeared that for the period from July 2010 to September 2010, the appellant had paid Service Tax under construction of residential complex service (CRCS) whereas the service rendered by the appellant was under WCS, for which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original No. 1/2013 dated 28.03.2013 that the present appeal has been filed before this forum. 7.1 Today, when the matter was taken up for hearing, Smt. Radhika Chandrasekhar, Learned Advocate appearing for the appellant, would submit at the outset that the demand, as confirmed in the Order-in-Original, would not survive since the Service Tax on the developer was brought into the ambit of Service Tax with effect from 01.07.2010. She would also contend that after 01.06.2007, the services could be chargeable under WCS only if it was a composite contract. 7.2 She would place reliance on the following orders of various co-ordinate Benches of the CESTAT: - (i) M/s. Real Value Promoters Pvt. Ltd. ors. v. Commissioner of G.S.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on ble Apex Court in the case of Commissioner of Central Excise and Customs, Kerala v. M/s. Larsen Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)], and has opined as under: - (n) To sum up, as far as construction of residential complexes by the builders are concerned : (i) Prior to 1-6-2007, if it is a composite works contract, no Service Tax is leviable in view of the judgment of the Hon ble Apex Court in the case of Larsen Toubro (supra). (ii) After 1-6-2007, it is chargeable as works contract only if it is a composite contract and under construction of complex services if it is a service simpliciter. (iii) However, after 1-6-2007 but prior to 1-7-2010, whether it is a service simpliciter or a works contract, if th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n when the service is rendered either as service simpliciter or as a works contract. 11.2 Evidently, in the case on hand, the period of dispute is up to September 2010 and hence, in view of the above, the liability to Service Tax, if any, is restricted to the period post 01.07.2010. 12. Consequently, the demand for the period post 01.07.2010 is upheld and the demand for the period prior to this date, is set aside. The matter is remanded to the Adjudicating Authority for the limited purpose of calculating the Service Tax liability and interest, as above, after following the principles of natural justice. 13. The appeal stands partly allowed and partly remanded, as indicated above. (Order pronounced in the open court on 06.04.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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