2024 (11) TMI 348

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....eby the demand of service tax on the construction services rendered by the appellant stood upheld. 2. Smt. Radhika Chandrasekar, Learned Advocate appearing for the appellant would submit, at the outset, that the appellant who is engaged in construction of complex/residential complex services, commercial or industrial construction, is a developer. In the course of its construction activities, the appellant would enter into works contract which fact is not denied by the authorities below. She would contend that the period of dispute is April 2008 to March 2009, but however the service tax levy on the developers was brought into the statute w.e.f. 1.7.2010 by way of Explanation to Section 65 (105) (zzzzh). In this regard she would further s....

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..... Ltd. (supra) is a more recent one, which has considered many orders of other co--ordinate Benches and also the decision of the Hon'ble Apex Court in the case of Commissioner of Central Excise and Customs, Kerala v. M/s. Larsen & Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)], and has opined as under: -- "(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 i....