2010 (11) TMI 363

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.... the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)] . - Heard both sides. 2. The appellants are registered with Service Tax Department for rendering services under Commercial and Industrial Construction Service, Real Estate Agent Services, Construction of Complex Service and Rental of immovable property service vide Se....

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.... owners towards the cost of the land. 3. The appellants were issued the impugned show-cause notice on the ground that they had provided construction service to Shri R. Mohan & Party for construction of their residential premises not free of cost but for consideration of the portion of land received by GRN from them and hence they are liable to pay service tax on the portion of the construc....

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....s which involve supply of construction materials would come under the category of 'works contract' and since works contract was not separately taxable at the material time, no service tax can be levied in respect of the same. Further, he states that if at all service tax is payable under 'Construction of Complex Service', the entire value of the flats cannot be taken as the value of service as the....

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....e service portion of the works contract, the Larger Bench of the Tribunal has already decided that the works contract can be vivisected even for the period prior to separate levy on such works contract and portion of the works contract can be subjected to service tax if the same is otherwise covered by a specific entry under the service tax law [2010 (18) S.T.R. 555 (Tri - LB)]. Hence, on this gro....