2023 (4) TMI 432 - AT - Service Tax

Classification of services - works contract service or construction services? - joint development agreement for the construction of residential complexes consisting of 176 units / flats, contractor was engaged - period from October 2007 to April 2010 - HELD THAT:- On going through the orders of the various CESTAT Benches which have been considered by the Hyderabad Bench of the CESTAT in COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, VISAKHAPATNAM - I VERSUS M/S PRAGATI EDIFICE PVT LTD (VICE-VERSA) [2019 (9) TMI 792 - CESTAT HYDERABAD], it has been categorically held that no Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when the service is rendered either as service simpliciter or as a works contract - Admittedly, the period of dispute, as noted, in the first paragraph, is from October 2007 to April 2010 and hence, the above ruling is squarely applicable to the present case.

In view of the fact that no distinguishing / contrary order is placed on record, the demand raised in the impugned order cannot sustain - Appeal allowed.