2017 (8) TMI 1466

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....or the Respondent : Shri A. Cletus  ADC JUDGEMENT Per Bench The issue involved in the above appeal is the demand of service tax on Commercial or Industrial Construction Services / Construction of Residential Complex Services. 2. On behalf of appellant, the Learned Counsel Ms. Naveena D submitted that the period involved is from 16.06.2005 to 30.09.2007. That as per theHonble Apex Court j....

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....nterest on the amount after 01.06.2007. 4. Heard both sides. The question of levy of service tax on Works Contract Services prior to 01.06.2007 is settled by the judgment of the Honble Apex Court in the case of Larsen & Toubro Ltd (supra). Following the same we hold that the demand prior to the period 01.06.2007 is unsustainable and requires to be set aside which we hereby do. However it is made....