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2023 (10) TMI 429 - AT - Service TaxLevy of Service Tax alongwith interest and penalty - Construction of Residential Complex service - tax on the value of undivided share by the land owners - invocation of extended period of limitation. The total land used for the development is taken into consideration and the Department has calculated land owner share, applying the percentage of constructed area in terms of the Agreement. HELD THAT:- The issue is no longer res integra as clarified by the Board Circular No. 108/2009, read with Circular No. 151/2012, wherein, in view of the amendment brought in the definition of ‘Construction of Residential Complex service’, whereby explanation was inserted w.e.f. 01.07.2010, and builders were first time brought into the ambit of service tax. Further, it was clarified by the aforementioned Circulars, in view of the Finance Act, 2010 that builder/ developer of residential complex, is not liable to pay service tax for the period prior to 01.07.2010. The impugned order set aside - appeal allowed - decided in favour of appellant.
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