Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1763 - AT - Service TaxLevy of Service tax - Construction of Complex service - receipt of certain amounts from the prospective buyers of the shops, during the period of construction - period involved is prior to 01.07.2010 - HELD THAT:- The issue involved is identical to the issue involved in the case of M/S KRISHNA HOMES VERSUS CCE, BHOPAL AND CCE, BHOPAL VERSUS M/S RAJ HOMES [2014 (3) TMI 694 - CESTAT AHMEDABAD]. In the said decision, the Tribunal examined the amendment made to the Finance Act and also the decision of the Hon'ble Apex Court in the case of M/S. LARSEN & TOUBRO LIMITED & ANOTHER VERSUS STATE OF KARNATAKA & ANOTHER [2013 (9) TMI 853 - SUPREME COURT] where it was held that Such works contracts involving transfer of immovable property were brought within the purview of taxable service by adding explanation to Section 65(105)(zzzh) w.e.f. 1-7-2010, and therefore, it has to be held that such contracts were not covered by Section 65(105)(zzzh) during the period prior to 1-7-2010. In the instant case, the entire period involved is prior to 01.07.2010 and thus, following the ratio laid-down by the Tribunal in the case of Krishan Homes, the impugned order is set aside - appeal allowed - decided in favor of appellant.
|