2026 (7) TMI 724

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.... Prasad, Member (Judicial) For the Appellant : Shri K. Sreenivasa Reddy, Authorized Representative For the Respondent : Shri MVS Sridhar, Advocate ORDER PER: P. ANJANI KUMAR: The respondent, Trendsent Builders Pvt Ltd., are engaged in the construction of residential complexes; during the period 2008-09 to 201011, the respondents paid service tax on their own share under Construction....

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....rt Agency Services while imposing penalty of Rs. 1,19,92,728/- under Section 78 and the penalty of Rs. 5,000/- under Section 77. 2. Revenue is in appeal against the dropping of demand of Rs. 26,72,74,320/- that the classification of the service rendered by the respondent is appropriately classifiable under Works Contract service and the Commissioner has erred in holding the same to be Construct....

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....otted to land owners are also not taxable as they do not constitute any taxable service being a mere arrangement involving transfer of property. 6. Heard both the parties and perused the records of the case. 7. We find that this Bench in the case of M/s R V Nirman Pvt Ltd., supra, held as follows: 8. The core issue is whether construction of residential complex undertaken prior to 0....

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....o. 108/02/2009-ST dated 29.01.2009 clarified that construction undertaken by builder till execution of sale deed is in the nature of self service and not taxable. 11. Therefore, we hold that no service tax is leviable on construction of residential complexes completed prior to 01.07.2010. 8. We find that to that extent, the appeal of the Revenue is not maintainable. 9. However, we f....