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2023 (10) TMI 228 - AT - Service TaxLevy of service tax - Construction of Complex Services - developing and constructing Residential Complex at Zirakpur having more than twelve Residential units - applicability of clarification by CBEC vide Circular No. 108/2/2009-ST dt. 29-01-2009 - HELD THAT:- This issue is no more res-integra and has been considered by various benches of the Tribunal and the Tribunal has consistently held that an activity undertaken by a Real estate builder/developer is liable to tax w.e.f 01-07-2010 only with the insertion of Explanation under Section 65(105) (zzzh) to the Finance Act, 2010. It is pertinent to refer the decision of the Tribunal in the case of C.C.E & C.S.T. -BANGALORE SERVICE TAX- I VERSUS KEERTHI ESTATES PVT. LTD. [2018 (10) TMI 840 - CESTAT BANGALORE] wherein the Tribunal has considered the identical issue as involved in the present case and has held we are of the considered view that prior to 1-7-2010 builders/developers are not liable to pay service tax for the Construction of Residential Complex Service and in the present case, the period involved is from 16-6-2005 to 31-1-2007. The Master Circular No. 96/7/2007-ST dated 23-08-2007 issued by CBEC also clarified this issue regarding the leviability of service tax on the Builders/Developers. The impugned order is not sustainable in law and therefore, the same is set-aside by allowing the appeal of the appellant - Appeal allowed.
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