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of CESTAT partially allowed the appeal concerning service tax demands on three residential construction projects. For Project Prakruti Nivas, comprising 612 individual villas completed with completion certificate dated 30.03.2009, the Tribunal held no service tax liability existed as construction concluded before 01.07.2010 when Construction of Residential Complex service became taxable. Similarly, Project Sri Vajralayam received regularisation certificate from Deputy Commissioner under Andhra Pradesh Government Order dated 31.12.2007, which CESTAT treated as equivalent to completion certificate under Board Circular 151/2/2012, establishing completion before the taxable period. However, Project Srinivasa Krupa was remanded for redetermination of service tax liability applying 25% taxable value under Rule 2A of Service Tax (Determination of Value) Rules 2006 as amended by Finance Act 2017, requiring recalculation of the demand rather than total consideration value.
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