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2019 (2) TMI 772 - AT - Service TaxLevy of service tax - construction services - service tax liability on the builders for the services provided before 01.07.2010 - Held that:- The self same issue was considered by the Bench in detailed in the case of M/s Mehta & Modi Homes [2019 (2) TMI 476 - CESTAT HYDERABAD] and as also in the case of M/s Kolla Developers & Builders [2018 (11) TMI 164 - CESTAT-Hyderabad] and held that prior to 01.07.2010 service tax liability will not arise on the builders. All the impugned orders are unsustainable - appeal allowed - decided in favor of appellant.
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