2010 (1) TMI 343

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....mar, Advocate, for the Appellant. Smt. Sudha Koka, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - The appellant is a developer engaged in construction of residential complex and is registered with the department as provider of services under the category 'Construction of Residential Complex Services'. During the period from 16-6-2005 to 31-12-2006, as per the impugned o....

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....r of pre-deposit of the above amounts and stay recovery thereof, the learned Counsel for the appellants submits that the work involved had been carried out prior to 1-6-2007 when service tax on 'works contract' was brought under tax net. Therefore, the impugned demand is not sustainable. The learned Counsel submits that as per the CBEC Circular No. 108/02/2009-S.T., dated 29-1-2009, builders/devel....