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2018 (9) TMI 1066 - CESTAT CHENNAIConstruction Services - Commercial or Industrial Construction Service - Construction of Residential Complex Service - demand of service tax. Commercial or Industrial Construction Services - it is submitted that the said building was constructed for the appellant’s own use as an office - Held that:- The period involved is from 10.09.2004 to 30.06.2008. The demand for the period prior to 01.06.2007 cannot sustain as per the decision laid by the Hon’ble Apex Court in the case of Larsen and Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] - demand set aside. Construction of Residential Complex Services - appellant has constructed two complexes, namely, Nelson Square and Krishna Sarathy - Held that:- In the present case, the appellant has not engaged any other person for construction and construction activity was carried out on his own. The land belonged to him as he had purchased the right/share of the land from M/s. Nelson Type Foundry Pvt. Ltd. Similar is the situation in the case of the Krishna Sarathy Residential Complex also. By the joint development agreement entered by the appellants with the land owners, part of the undivided share in the land was handed over to the appellants and, in turn, it was agreed to hand over certain portions of constructed area (flats) to land owner - Though the appellants may have received payments prior to completion of the flats from prospective buyers, these amounts do not attract service tax prior to 01.07.2010 for the reason that the explanation to Section 65(105)(zzzh) was added only on 01.07.2010 - demand set aside. Maintenance and repair services - Held that:- The appellants are not contesting the demand in respect of maintenance and repair services and the same is upheld. Appeal allowed in part.
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