2026 (5) TMI 368

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....he facts of the case are that the appellants are engaged in providing services under the category of 'Construction of Residential Complex' services. During the relevant period 16.06.2005 to 31.03.2006. Even though the appellant had discharged State VAT considering the work rendered as Works Contract Service, show-cause notice was issued to them on 21.05.2009 for recovery of service tax amount of Rs.2,01,51,142/- towards 'Construction of Residential Complex' services towards management, maintenance or repair service for the period 16.06.2005 to 31.03.2006 with interest and penalty. On adjudication, the demand was confirmed with interest and penalty and the amount paid during the course of investigation was appropriated. Aggrieved by this ord....

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....16.06.2005 to 31.03.2006 are liable to pay service tax; and secondly, whether they are liable to discharge service tax on maintenance amounts collected as part of the agreement to construct a flat under the category of 'Management, Maintenance or Repair Service. 6. With regard to demand of service tax under the category of Construction of Residential Complex Service, we find that this issue is no longer res integra and this Tribunal in a catena of decisions held that appellants are not liable to pay service tax prior to 01.07.2010 in view of the CBEC Circular No.108/02/2009-ST dated 29.01.2009. We find that this Tribunal in the case of Modi Ventures vs. CCT, Hyderabad: 2020 (3) TMI 1481 - CESTAT HYDERABAD, the Tribunal observed as: ....

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.... 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 unless it is for personal use of the service recipient. 8. The decision of the principal bench of the Tribunal in the case of Krishna Homes (supra) was followed by various other benches including this Bench in several cases. We find no reason to take a different view in this case. Accordingly, we hold that no service tax could be charged from the appellant in respect of the services rendered by them as works contract services for the period 01.06.2007 to 0....