2025 (6) TMI 849

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....ha, Chartered Accountant (CA) for the 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 'Constr....

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.... activities falling under the category of 'Construction 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:- • Mo....

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....uction of complex services" is concerned, prior to 01.07.2010 (when the explanation was inserted), 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....

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....r to the buyer, it is not taxable the service 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 'co....