Appellant prevails: No service tax liability on construction service.

The Tribunal ruled in favor of the appellant, holding no service tax liability on the construction of complex service for the specified periods based on the lack of service provider-recipient relationship and aligning with previous tribunal decisions and judgments.

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Issues:
Service tax liability on construction of complex service for the period from June 2005 to June 2010.

Analysis:

Issue 1: Service Tax Liability
The appellant, registered under Construction of Complex Service, procured land and entered into agreements with buyers for sale of undivided share of land (UDS) and construction of flats. The Revenue issued Show Cause Notices proposing service tax demands for the periods June 2005 to March 2009 and April 2009 to June 2010. The appellant contended that as a promoter, they were not rendering any services, citing relevant tribunal orders. The Revenue argued lack of clarity on whether it was a composite contract, referencing a Delhi Tribunal decision. The Tribunal analyzed various orders and circulars and held that the appellant, as a builder/promoter, was not liable for service tax on selling UDS, aligning with previous tribunal decisions. The Tribunal noted the absence of service provider and service-recipient relationship in the absence of engaging a contractor for construction work. The Tribunal also referred to a judgment excluding construction for personal use from service tax liability. The Tribunal concluded there was no service tax liability on the appellant, allowing the appeal with consequential reliefs.

Conclusion:
The Tribunal ruled in favor of the appellant, holding no service tax liability on the construction of complex service for the specified periods based on the lack of service provider-recipient relationship and aligning with previous tribunal decisions and judgments.

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