TaxTMI 
TaxTMI 
2025 (4) TMI 822
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.... stated the facts of the case are that the appellants had rendered 'Construction of Residential Complexes' service during the period June 2005 to January 2007. Alleging that the service provided by the appellant attracts service tax, a show-cause notice was issued to the appellant on 02.07.2007 for recovery of service tax of Rs.2,51,82,253/- along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence, the present appeal. 3. At the outset, the learned advocate for the appellant submits that the 'Construction of Residential Complexes' service attracts service tax provided by a builder/developer under Agreement to individual flat buyers only with effect from 01.07.2010. She submits that by a C....
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....ing the said period. Further, she has submitted that turnkey contracts entered into by the appellant are indivisible in nature, which comprises of both material and service components. The Service Tax on turnkey contracts i.e., works contract had been introduced only with effect from 01.06.2007, since present case pertains to the period prior to January 2005 to January 2007, the same cannot be leviable to service tax under 'works contract service'. In support, she has referred to the judgment of the Hon'ble Supreme Court in the case of Commissioner of Central Excise & Customs vs. M/s. Larsen & Tourbo Ltd. and Others: 2015 (39) STR 913 (SC). 3.4 Further, she has submitted that the invocation of extended period and imposition of penalty, is u....
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.... circular has been considered at length by this Tribunal in the following cases: * CCE & ST, Visakhapatnam vs. Pragathi Edifice Pvt. Ltd.: 2019 (31) GSTL 241 (Tri.-Hyd.) * M/s. Gardencity Realty Pvt. Ltd. vs. CST, Bangalore: 2024 (7) TMI 477 - CESTAT Bangalore. * CCE & ST vs. Ardra Associates: 2024-VIL-1355-CESTAT-BLR-ST 7. In Pragathi Edifice Pvt. Ltd. (supra), the Tribunal observed as : "11. ...... 9. In view of the above, though in view of the Apex Court judgment in the case of M/s. Larsen & Toubro Limited and Others v. State of Karnataka & Others (supra), the agreements entered into by a builder/promoter/developer with prospective buyers for construction of residential units in a residenti....
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....o issue of completion certificate and transfer to the customer, it is not taxable being in the nature of self service. (iv) Further, whenever the service is rendered for completion or construction of a flat for personal use of the service recipient, no Service Tax is payable in view of the exclusion in the definition of residential complex service. (v) After 1-7-2010, Service Tax is chargeable under the head of 'construction of complex services' if it is service simpliciter and under 'works contract service' if it is a composite works contract. (o) In view of the above, it is well settled legal position that whether the service is rendered as service simpliciter or as a works contract, no Service Tax can be levied....