TaxTMI 
TaxTMI 
2025 (11) TMI 516
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....e demand of service tax payable as regards to commercial and construction service, goes on to reject the same and has modified the order in original to the extent of sustaining the demand made therein along with applicable interest and imposition of penalty under Section 78 on this count. The appellate authority has also sustained the demand of service tax on renting of immovable property along with appropriate interest thereon while setting aside the penalty imposed under Section 78 on this count. 2. Briefly stated, the facts are that the appellant is engaged in the business of construction and renting of immovable property and is registered as a service tax assessee. The appellant had constructed nine residential flats in his own land ....
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....ommissioner of Service Tax (Appeals-II), and after due process, the appellate proceedings had culminated in the impugned order in appeal, aggrieved by which, the appellant having preferred this appeal is now before this forum. 3. Smt. Radhika Chandrashekar, Advocate appearing for the appellant submits that the building plan was approved for construction of nine residential flats and was accordingly constructed by the appellant. Ld. Counsel submits that since the definition of 'residential complex' under Section 65(91a) of the Finance Act, 1994 as amended required at least 12 residential units to attract the definition, the said definition being inapplicable to the appellant, the appellant has been made liable under 'commercial and Indust....
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.... other decisions. 4. It was also submitted that the Finance Act 2010 had for the first time brought developers within the ambit of service w.e.f.01.07.2010 through the introduction of explanation to section 65(105)(zzq) as well as 65 (105) (zzzh) and hence there is no question of service tax on developers prior to 01.07.2010. She would also submit that the appellate authority has sustained the demand on 'renting of immovable property for commercial purpose service' despite finding in para 7 of the impugned order in appeal that in the present appeal the taxability of 'renting of immovable property for commercial use service' was not at all contested and that the entire service tax demand alongwith appropriate interest has since been paid ....
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....vice" to the said buyers and foist the liability to service tax under the said service on the appellant. 8. That apart, the contention of the appellant that the activity of the appellant is covered under works contract service has been sought to be negated by the appellate authority on the ground that the said service has come into force only after the relevant period, without controverting the factum that the appellant's activity was covered under works contract service. 9. We find from the decision submitted as relied upon by the Ld. Counsel for the appellant that this Tribunal, in its decision in Jain Housing & Construction Ltd v Commissioner of Service Tax, Chennai, (2023) 10 Centax 170 (GTri-Mad) ( 24-02-2023) to which one of us,....
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....vice tax liability under category of "commercial or industrial construction service' under section 65(105)(zzzh) ibid, "Construction of Complex Service' under section 65(105)(zzzq) will continue to be attracted only if the activities are in the nature of services' simpliciter. c. For activities of construction of new building or civil structure or new residential complex etc. involving indivisible composite contract, such services will require to be exigible to service tax liabilities under "Works Contract Service' as defined under section 65(105)(zzzza) ibid. d. The show cause notices in all these cases prior to 1-6-2007 and subsequent to that date for the periods in dispute, proposing service tax liabilit....