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2023 (12) TMI 750 - AT - Service TaxLevy of service tax - construction of residential flats - period April 2010 to March 2011 - HELD THAT:- The service tax is not chargeable for period prior to 01.07.2010 for construction of residential property/flats as clarified by the Board vide Circular No.151/2/2010-ST. Further post 01.07.2010, it is held that service tax has been wrongly demanded under the category of ‘Construction of residential complex service’ and further hold that correct classification is ‘Works Contract service’ following the precedent ruling of this Bench. The Impugned Order is set aside - Appeal allowed.
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