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2023 (8) TMI 1047 - CESTAT HYDERABADDemand of service tax - amount received post sale deed date - It appeared to Revenue that the cost of construction completed up to the date of introduction of tax w.e.f. 16.06.2005, receipts covered by the same deed (sale amount), and hence, the question of allowing further deduction on account of construction work done before the date of introduction of tax, does not arise. HELD THAT:- The taxability no longer exists in view of the clarification by the Board vide aforementioned Circular No. 151/2/2012-ST dated 10.02.2012, for the construction of residential complex prior to 01.07.2010. Appeal allowed.
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