2015 (7) TMI 672

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....Sunil B Gabhawalla, CA For the Respondent : Mr A K Nigam, AR ORDER Per: B S V Murthy: Demand for service tax of Rs. 22,72,979/- under Construction of Complex Service and Rs. 5,55,04,153/- under Works Contract Service with interest has been confirmed against the appellant for the period from 01.04.2006 to 31.05.2007 and 01.06.2007 to 31.12.2010 respectively. 2. Learned CA on behalf o....

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....d not be taken into account. In the case of Krishna Homes Vs. CCE, Bhopal [2014 (34) S.T.R. 881 (Tri. - Del.)], the Tribunal has already taken a view that after 01.06.2007 also individual flats cannot be considered as service rendered under 'Works Contract Service'. In any case the definition of service remained the same till 01.07.2010 and prior to that there was no levy of service tax on ind....