9911796707
TMI Blog2024 (10) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. The confirmation of the demand of Service Tax cannot sustain, nor could there be any scope to impose penalties under Sections 77 78 of the Financial Act, 1994. Therefore, the impugned order which has upheld the demands deserves to be set aside - appeal allowed. - HON BLE MR. P. DINESHA , MEMBER ( JUDICIAL ) And HON BLE MR. VASA SESHAGIRI RAO , MEMBER ( TECHNICAL ) Shri Anantanarayanan V , Advocate , for the Appellant Shri Harendra Singh Pal , Authorized Representative for the Respondent ORDER Per : Mr. P. Dinesha A perusal of the order in original reveals that the revenue believed that the taxpayer had provided the services under the category of construction of residential complex services (CRCS for short) as defined u/S. 65(30A) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010. He would thereafter invite our attention to an order of this bench in the case of M/s. Shanti builders wherein this bench vide Final Order No. 40257/2023 dated 06.04.2023 has held that no service tax could be levied under construction of residential complex services prior to 01.07.2010, by following an order of the co-ordinate Hyderabad bench of the tribunal in the case of Commissioner of Customs, Central Excise and Service Tax, Visakhapatnam-I v. M/s. Pragati Edifice Pvt. Ltd. [2019 (31) G.S.T.L. 241 (Tri. Hyderabad)], which in-turn has followed the ruling of the Hon ble Apex court in the case of Commissioner of Central excise and customs, Kerala Vs. M/s. Larsen Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)] 6. Per contra, Shri Harendra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the service is rendered prior to issue of completion certificate and transfer to the customer, it is not taxable being in the nature of self service. (iv) Further, whenever the service is rendered for completion or construction of a flat for personal use of the service recipient, no Service Tax is payab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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