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2023 (10) TMI 231 - AT - Service TaxLevy of Service Tax - construction of residential complex services - forming a layout consisting of plots for 74 individual houses, entering into a tripartite agreement involving itself, owners of the land and the customers/buyers - sale deeds were executed for selling sites/plots with individual buyers only - extended period of limitation - HELD THAT:- Revenue has not disputed the provision of construction service in terms of contract between the parties and the said activity was carried out in a composite manner and hence, there is no possibility to sustain demand up to 01.06.2007 on the above contract. For the subsequent period i.e., post 01.06.2007, in view of the very fact that the demand has been worked out after allowing abatement, no Service Tax could be demanded under construction of complex services simpliciter. In the light of the decision of Hon’ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] which has followed by the co-ordinate Hyderabad Bench of the CESTAT in the case of COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, VISAKHAPATNAM - I VERSUS M/S PRAGATI EDIFICE PVT LTD (VICE-VERSA) [2019 (9) TMI 792 - CESTAT HYDERABAD] where it was held that no Service Tax as confirmed in the impugned order is justified. The demand confirmed in the impugned order cannot sustain - Appeal allowed.
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