2023 (4) TMI 350

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....enue had entertained a doubt that the appellant, who was a builder, had undertaken construction of various residential projects, namely: (a) Project Shanthi Haven;   (b) Project Shanthi Gulmohar; (c) Residential Complex at Tiruvindathai Village; and (d) Project Shanthi Samudra, thereby, they had rendered construction of complex services ('CCS' for short) and therefore, they were liable to pay Service Tax, and, consequently, issued a Show Cause Noticed dated 12.04.2011, proposing to demand Service Tax under CCS from 16.06.2005. In the Show Cause Notice, the Commissioner had acknowledged the payment of Rs.40,00,000/- paid by the assessee and hence, inter alia proposed appropriation of the same against ....

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....onstruction of 'residential complexes' by the builders are concerned : (i) Prior to 1-6-2007, if it is a composite works contract, no Service Tax is leviable in view of the judgment of the Hon'ble Apex Court in the case of Larsen & Toubro (supra). (ii) After 1-6-2007, it is chargeable as 'works contract' only if it is a composite contract and under 'construction of complex services' if it is a service simpliciter. (iii) However, after 1-6-2007 but prior to 1-7- 2010, whether it is a service simpliciter or a works contract, if the service is rendered prior to issue of completion certificate and transfer to the customer, it is not taxable being in the nature of self service. (iv) Further, whenever the servi....