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TMI Blog2024 (7) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... rior to 1.7.2010. The Tribunal in the case of M/S KRISHNA HOMES VERSUS CCE, BHOPAL AND CCE, BHOPAL VERSUS M/S RAJ HOMES [ 2014 (3) TMI 694 - CESTAT AHMEDABAD] after referring the Board circular and the Explanation added to Section 65 (105) (zzzh) w.e.f. 1.7.2010 has held that promoter / developer / builder is not liable to pay service tax prior to 1.7.2010. The appellant is not liable to pay service tax upto 1.7.2010. Demand for the period after 1.7.2010 upto 30.06.2012 - HELD THAT:- The demand raised under construction of complex service [65 (105) (zzzh)] cannot sustain for the reason that the contracts are composite in nature involving supply of goods as well as rendition of services. The decision rendered by the Tribunal in the case of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Singh Pal, Authorised Representative for the Respondent ORDER Per: Ms. Sulekha Beevi. C.S Brief facts are that the appellant is engaged in construction services and have obtained registration for such services. Based on intelligence that the appellant as a builder/promoter/developer has received amounts including service tax from customers for providing construction services and have not discharged service tax on such amounts, investigations were conducted. Thereafter, show cause notice dt. 22.1.2014 was issued proposing to demand service tax under Construction of Complex Service (CCS) for the period November 2008 to June 2012, and under Section 65B (44) of the Finance Act, 1994 for the period from 1.7.2012 to 31.03.2013. The show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents Vs CGST C.Ex., Chennai South 2019 (31) G.S.T.L. 476 (Tri.-Mad) the issue has been settled that the demand raised under construction of complex service (CCS) or construction of commercial or industrial complex service (CICS) or residential complex Service (RCS) cannot sustain for the period prior to 1.7.2012. Ld. Consultant prayed that the demand for the period upto 1.7.2012 may be set aside. 2.2 It is submitted by the Ld. consultant that the impugned order has confirmed the demand for the period 1.7.2012 to 31.3.2013 alleging that the service provided would fall within the definition of services as provided under Section 66B (44) of the Finance Act, 1994. Ld. Consultant submitted that, however, the quantification applied by the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omoter / developer / builder is not liable to pay service tax prior to 1.7.2010. The appellant is not liable to pay service tax upto 1.7.2010. 5.1 For the period after 1.7.2010 upto 30.06.2012 the demand raised under construction of complex service [65 (105) (zzzh)] cannot sustain for the reason that the contracts are composite in nature involving supply of goods as well as rendition of services. The decision rendered by the Tribunal in the case of Real Value Promoters Pvt. Ltd. (supra) would squarely apply. The said decision was followed in the case of Jain Housing Construction Ltd. (supra) which has been sustained by the Hon ble Apex Court by dismissing the appeal filed by the Department. The other decisions relied by the learned consulta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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