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2015 (7) TMI 672 - CESTAT BANGALOREWaiver of pre deposit - Construction of Complex Service Works contract service - Held that:- Construction of individual residential houses is not covered by the service of Construction of Residential Complex. It was also held that after 01.06.2007 it cannot be covered under Works Contract Service also. However it was specifically mentioned that the observations regarding Works Contract Service need not be taken into account. In the case of Krishna Homes Vs. CCE, Bhopal [2014 (3) TMI 694 - CESTAT AHMEDABAD], the Tribunal has already taken a view that after 01.06.2007 also individual flats cannot be considered as service rendered under ‘Works Contract Service'. In any case the definition of service remained the same till 01.07.2010 and prior to that there was no levy of service tax on individual residential construction. Only when a residential complex was constructed as a service, levy was applicable. Therefore we find that the decision of this Tribunal in the case of Macro Marvel Projects [2008 (9) TMI 80 - CESTAT, CHENNAI] upheld by the Hon'ble Supreme Court prima facie is applicable to the facts of this case also. In view of the above, we consider that the amount deposited by the appellant is sufficient to hear the appeal and accordingly the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
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