TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Service Tax Not Applicable on Pre-2010 Residential Construction; Post-2010 Misclassified Under Works Contract Service.</h1> <h3>Raaga Mayuri Builders Pvt Ltd Versus Commissioner of Central Tax Tirupati</h3> The CESTAT Hyderabad ruled that the appellant is not liable for service tax on the construction of residential flats for the period before July 1, 2010, ... Levy of service tax - construction of residential flats - period April 2010 to March 2011 - HELD THAT:- The service tax is not chargeable 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 Bench. The Impugned Order is set aside - Appeal allowed. Issue: whether service tax is payable for construction of residential flats for April 2010-March 2011. Relevant law: Sec. 65(105)(zzzza) (Works Contract service), which from 01.06.2007 includes 'construction of residential complex or a part thereof.' Reliance placed on Larsen & Toubro Ltd and Tribunal precedents (Sai Teja Constructions; Pragati Edifice). Findings: For the period prior to 01.07.2010, service tax is not chargeable for construction of residential property/flats as clarified by Board Circular No.151/2/2010-ST. For the period 01.07.2010-31.03.2011, the demand was incorrectly classified under 'Construction of residential complex' service. Correct classification is 'Works Contract service' under Sec. 65(105)(zzzza), following the cited Supreme Court and Tribunal precedents. Result: Impugned Order set aside; appellant entitled to consequential benefits in accordance with law.
TaxTMI 
