2026 (3) TMI 1066

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....oms & Service Tax (Appeals), Cochin. 2. Brief facts of the case are that the appellants were registered with the Service Tax Department under the category of 'Works Contract Service'. On verification of their financial records by the department, it was noticed that they were providing taxable service from April 2009 but not paid service tax from 01.04.2009 to 30.06.2010. A show-cause notice dated 24.07.2013 was issued for recovery of service tax demand of Rs.9,36,019/- along with interest and penalties under various provisions of law. On adjudication, demand was confirmed along with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (A) who in turn rejected their appeal. Hence, the pre....

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.... "7. Thus, as far as service tax under "construction 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 to cases where such services were rendered not as "construction of complex services" but as "works contract services" and it was answered in affirmative. To sum up, as far as construction of residential complex by builders are concerned: (i) Prior to 1-6-2007, if it is a composite wor....