2025 (6) TMI 849

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....he Appellant Shri Neeraj Kumar, Superintendent, Authorised Representative for the Respondent ORDER PER : P.A. AUGUSTIAN The issue in the present appeal is whether the service tax demanded under the category of 'Construction of Complex Services' is sustainable against the appellant. Appellant is a builder rendering service under the category of 'Construction of Complex Services'. Alleging that ....

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....nstruction of Complex Services'. Learned CA further submits that issue is squarely covered by the Judgment of the Hon'ble Supreme court in the matter of CCE & C, Kerala vs. Larsen & Toubro Ltd.: 2015 (39) STR 913 (SC) and Circular issued by the Board No.108/2/2009-ST dated 29.01.2009. Ld counsel also relied on the following decisions:- * Modi Ventures vs. The Commissioner of Central Tax, Hyderab....

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....nserted), no tax could be levied. This was also clarified by the CBEC in Circular No. 108/2/2009/ST dated 29.01.2009. The question before the Tribunal Principal Bench in the case of Krishna Homes Vs CCE Bhopal [2014 (34) STR 881(Tri-Del)] was whether this limitation on taxation prior to 01.07.2010 also extends to cases where such services were rendered not as "construction of complex services" but....

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....e 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 c....