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2016 (10) TMI 188 - AT - Service TaxRecovery of service tax - Works Contract Service - Construction of Residential Complex - period involved is from January, 2009 to March, 2009 - appellants had paid VAT under the category of ‘works contract’ on the value of materials used for such services - Held that:- the appellants were rendering ‘construction of complex service’ as they were designing, planning, developing and clearing site on their own land for construction activities for buyers/clients and were not doing any execution of ‘works contract’ and elements of definition of ‘works contract’, therefore, are not found present. It is made clear that the activities of the appellants fall under the category of ‘construction of residential complex service’ and such services for the period of January, 2009 to March, 2009 were not liable to service tax which is clear by virtue of the paragraph 3 of C.B.E. & C. Circular No. 108/2/2009-S.T., dated 29-1-2009. It is however, made clear that such services become taxable only after 1-7-2010 when the Explanation was added by the Finance Act, 2010 dated 8-5-2010 in definition of ‘construction of complex service’ to the provisions of Section 65(105)(zzzh) of the Finance Act, 1994. - Decided in favour of appellant
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