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TMI Blog2025 (3) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... all these appeals, the same are considered for common disposal. 2. The details of period of dispute involved in the appeals, Orders-in-Original and the impugned Orders-in-Appeals are tabulated herein below : S.No Appeal No. Period of Dispute Order-in-Original No. by the Adjudicating Authority Impugned Order in Appeal By the First Appellate Authority 1. ST/41409/2013 January 2010 to March 2010 24/2012 dated. 17.05.2012 091/2013 dt. 19.03.2013 2. ST/42113/2013 April 2010 to March 2011 05/2013/ST (ST-ADC) dated 16.03.2013 240/2013 dt. 07.08.2013 3. ST/41701/2013 April 2011 to June 2012 14/2013-AC dt. dated 20.02.2014 072/2014 dt. 06.06.2014 3. Heard Shri M.N. Bharathi, Ld. Advocate for the Appellant and Shri N. Satynaraya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Authority and, even the First Appellate Authority having rejected their appeals vide the separate Orders-in-Appeals as tabulated above, the present appeals have been filed before us. 6. It is contended by the Ld. Advocate, at the outset, that the present demands in these appeals would not survive since the very same issue has been considered and decided in their favour, following the decision of Hon'ble Supreme Court in the case of CCE & CC Kerala Vs Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC), by this very Bench in the case of Hirarandani Realtors Pvt. Ltd. Vs CGST & Central Excise, Chennai - 2024 (11) TMI 348 CESTAT CHENNAI and he would request for setting aside the demands confirmed in the impugned orders. 7. Per contra, the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the service is rendered prior to issue of completion certiiccate 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 persona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period post 01.07.2010." 6. In view of the above, we do not find any justification for levy of service tax on the appellant / developer for the period prior to 1.7.2010 and hence, the impugned order cannot sustain. 7. Resultantly, we set aside the impugned order and allow the appeal with consequential benefits, if any, as per law." 8. From the above, it is clear that upto 1.7.2010, the classification of service would remain the same as declared by the service provider but however, post-1.7.2010 the tax would be chargeable under 'Construction of Complex Service' if it is service simpliciter and under 'Works Contract Service' if it is a composite works contract. From the discussions in the respective Orders-in-Original, there is no disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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