TaxTMI 
TaxTMI 
2023 (11) TMI 722
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.... taxable services under the category of 'Advertising Agency' and 'Works Contract Services'. Consequent to the audit of the records for the period 2005-06, 2006-07 and 2007-08, it came to the notice of the department that the appellant though provided the services of 'construction of complex service' as a developer pursuant to a development agreement with M/s Amco Batteries Ltd. but failed to discharge service tax under the said category; but the sub-contractors engaged by the Appellant had discharged service tax on the sub-contracted amount. It is further noticed that the appellant did not discharge service tax in the capacity of a builder or developer on the total collection for the period from 01.01.2006 to 31.5.2007. Further, it is alleg....
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....service tax under the category of 'works contract service' adopting Composition Scheme in terms of Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 and filed periodical ST-3 returns accordingly. From June, 2006 to September, 2010, the appellant had paid a total service tax of Rs. 1,07,16,275/-. 3.3 He has further submitted that with insertion of explanation into Sections 65(105)(zzq) and 65(105)(zzzh) of the Finance Act, 1994, the activities of builders/developers were specifically brought under the service tax by way of deeming fiction w.e.f. 01.07.2010. 3.4 He has also submitted that the earlier Circular issued by the Board dated 01.08.2006 and subsequent Circular dated 23.08.2007, Circular dated 29.01.2009 and....
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....ri. Bang.) and CCE & ST vs. Pragati Edifice Pvt Ltd - 2019 (31) GSTL 241 (Tri. Hyd.). 3.8 He also submitted that all the facts have been communicated from time to time to the Department through their various letters and also meticulously filingST-3 Returns; therefore, the facts were with in the knowledge of the department and there was no suppression of facts, nor any fact was mis-declared, hence, invoking extended period of limitation in confirming the demand is unsustainable. 4. The ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner. 5. Heard both sides and perused the records. 6. The short issue involved in the present appeal for determination is: whether the appellant required to discharge service tax under the....
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....f Hon'ble Supreme Court in Larsen & Toubro Ltd's case (supra), the Circulars issued by the Board from time to time in this regard, the conclusion arrived as below: "9..................... (n) To sum up, as far as construction 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....