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2011 (10) TMI 439 - AT - Service TaxWaiver of pre-deposit - The department felt that the activities undertaken by the applicant shall come under the category of “Construction of Complex” services and, therefore, show cause notice dated 15-1-2010 proposing demand of service tax of Rs. 1,96,09,763/- was issued and in pursuance of the said SCN, the impugned order with consequences as mentioned above was passed - the same may become taxable w.e.f. 1-7-2010, in view of Notification No. 36/2010-S.T., dated 28-6-2010 as amended by Notification No. 343/3/2010, dated 29-6-2010, since payments have been received prior to 1-7-2010, no service tax is payable - service tax on “construction of complex services” is in vogue w.e.f. 16-6-2005 and, therefore, service tax is payable under the said category w.e.f. 16-6-2005. This position stands notwithstanding the introduction of “Works Contract Service” w.e.f. 1-6-2007 - The non-registration as a service provider in spite of their having entered a contract with the customers that “applicable service tax as shall be indicated and demanded by the builder/promoter shall be paid” and their furnishing the relevant details latest by 15-7-2009, go to show that the SCN dated 15-1-2010 may not be time-barred - Pre-dposite ordered partly.
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