2023 (12) TMI 750

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ble for period prior to 01.07.2010 for construction of residential property/flats as clarified by the Board vide Circular No.151/2/2010-ST. Further post 01.07.2010, it is held that service tax has been wrongly demanded under the category of Construction of residential complex service and further hold that correct classification is Works Contract service following the precedent ruling of this B .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vice), wherein, under sub-clause (c) of clause (ii), it is provided that construction of residential complex or a part thereof is taxable as Works Contract service , w.e.f. 01.06.2007, when the said entry was introduced. Learned Counsel also relies on the precedent ruling of this Bench in the case of Sai Teja Constructions vs CST, Hyderabad [2019 (7) TMI 575 (CESTAT Hyderabad) ], wherein, unde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X