2015 (7) TMI 672

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..... be covered under Works Contract Service also. However it was specifically mentioned that the observations regarding Works Contract Service need not be taken into account. In the case of Krishna Homes Vs. CCE, Bhopal [2014 (3) TMI 694 - CESTAT AHMEDABAD], the Tribunal has already taken a view that after 01.06.2007 also individual flats cannot be considered as service rendered under ‘Works Contract .....

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..... Murthy, Member (T) And S K Mohanty, Member (J),JJ. For the Appellant : Mr Rajesh Kumar, CA Mr Sunil B Gabhawalla, CA For the Respondent : Mr A K Nigam, AR ORDER Per: B S V Murthy: Demand for service tax of ₹ 22,72,979/- under Construction of Complex Service and ₹ 5,55,04,153/- under Works Contract Service with interest has been confirmed against the appellant .....

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..... Contract Service also. However it was specifically mentioned that the observations regarding Works Contract Service need not be taken into account. In the case of Krishna Homes Vs. CCE, Bhopal [2014 (34) S.T.R. 881 (Tri. - Del.)], the Tribunal has already taken a view that after 01.06.2007 also individual flats cannot be considered as service rendered under Works Contract Service'. In any ca .....

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