2023 (12) TMI 750

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.... Shri M. Anukathir Surya, AR for the Respondent. ORDER The issue involved herein is whether Appellant is liable to service tax for construction of residential flats for the period April 2010 to March 2011. 2. So far the demand for the period 01.07.2010 to 31.03.2011 is concerned, learned Counsel urges that demand has been raised under the category "construction of residential complex". He fu....

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.....2007. Similar view was also taken by this Bench in the precedent Order in the case of Pragati Edifice Pvt Ltd vs CCCE & ST, Visakhapatnam-I, vide Final Order No. A/31010-31011/2019 dated 18.09.2019. 3. Learned AR relies on the Impugned Order. 4. Having considered the rival contentions, we hold that service tax is not chargeable for period prior to 01.07.2010 for construction of residential prop....