2010 (3) TMI 591

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....nbsp;          MS. JYOTI BALASUNDARAM, VICE PRESIDENT 1. The assessees herein are engaged in the construction of residential flats for and on behalf of their clients at Trichy Cantonment and they received payments from customers. They neither registered themselves with the Department nor paid service tax for the service rendered. Since the departm....

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....of the assessee is that they were executing works contract and paid sales tax on such contract and since works contract was indivisible service, tax liability arises only with effect from 1-6-2007 which is subsequent to the period in dispute, and therefore, they were not liable to pay tax during the period in dispute and though they did not challenge the tax liability, they could not be held liabl....