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2023 (11) TMI 722 - AT - Service TaxFailure to discharge service tax liability - construction of complex service - works contract service or not - composite contract - recovery of service tax with interest and penalty - period January, 2006 to September, 2010 - HELD THAT:- The facts not in dispute are that the appellant being a developer, under an agreement with M/s Amco Batteries Ltd, the land owner, constructed seven residential blocks itself and by engaging subcontractors. The flats/apartments in the said residential blocks were sold to customers by entering into individual agreements with flat owners/buyers. Also, it is not in dispute that the appellant has rendered the services which are composite in nature i.e. comprises of both materials and services and paid state VAT in rendering works contract service. It is appellant’s contention that for the period prior to 01.06.2007, the issue of levy of service tax on works contract service is covered by the judgement of Hon’ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT]. For the period from 01.06.2007 to September, 2010, the appellant has discharged service tax under the category of ‘works contract service’. The service tax is not leviable on ‘construction of complex service’ prior to 01.06.2007, being a composite contract in the nature of ‘works contract’ service and for the period from 01.06.2007 to September, 2010, the appellant had discharged service tax under the ‘works contract service’. The impugned order is set aside - Appeal allowed.
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