2025 (9) TMI 1848

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....s) had upheld the demands confirmed in the Order-in-Original. 2. The facts of the case are that M/s. A.B.T.S. Enterprise, Proprietor Shri Tapas Kumar Biswas (herein after referred as the appellant) is a civil contractor enlisted under the builder/promoter/developer West Bengal Housing Board (in short "WBHB), a Govt. of West Bengal Undertaking. During the period from 2005-06 to 2009-10, the appellant was engaged in construction of residential complexes, having more than 12 flats, and other ancillary works including development of residential complex areas of the said builder/promoter/developer WBHB for subsequent sale by them to the prospective buyers of flats. 2.1. A Show Cause Notice under C. No. V(15)219/ST-Adjn/ADC/10/18329 dt. 18-....

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...., cited above, has been followed in the following cases: (a) Allied Industries Pvt. Ltd -vs- CC & CE, Vadodara [2003 (153) ELT 676 (Tri. -Mumbai]. (b) Diamond Cables Ltd. -vs- CCE, Vadodara [2005 (180) ELT 444 (Tri-Mumbai)): (c) Katni Minerals (P) Ltd. -vs- CCE & Cus, Raipur (2006 (3) STR 81 (Tri. - Del)]. (d) Gujrat Containers Ltd. -vs- CCE, Vadodara (2006 (3) STR 141 (Tri-Mumbai)]. (e) Bayer Diagnostics India Ltd. -vs- CCE, Vadodara [2006 (3) STR 410 (Tri.-Mumbai)]. (f) Vijyajyot Seats Ltd. -vs- CCE, Vadodara-11 [2006 (4) STR 163 (Tri.- Mumbai)]. (g) Viacom Electronics (P) Ltd. -vs- CCE, Vadodara [2007 (5) STR 377 (Tri-Mumbai)], and (h) Navyug Alloys Pvt. Ltd. -vs- CC....

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....dential complex service rendered to the said builder/promoter/developer WBHB, for the period from 2005-06 to 2009-10. We observe that demand for construction of Residential Complex Service rendered by the appellant has been confirmed for the period from 2005-06 to 2009-10. We also observe that construction of residential complex service rendered by a builder or any person authorized by the builder, has become a taxable service only w.e.f. 01.07.2010. In the present case, it is on record that the demand has been confirmed for the period from 2005-06 to 2009-10. Thus, we observe that no service tax was payable by the appellant for the construction of Residential Complex Service rendered by them for the period prior to 01.07.2010. As the entir....