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2023 (3) TMI 570 - AT - Service TaxWorks Contract Service - demand for the period before and after 01.06.2007 - HELD THAT:- So far as the period prior to 01.06.2007 is concerned it is not in doubt that the demand has been made in the category of “works contract service”. The works contract service was not taxable prior to 01.06.2007 has held by Hon’ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] consequently the demand for the period 01.06.2007 made under the category of the “works contract service is set aside. The definition of residential complex excludes from the levy of Service Tax “complex which is constructed by a person directly engaging any other person for designing or planning of the lay out and the construction of such complex is intended for personal use as residence by such persons.” - Reliance can be placed in the case of M/S. SIMA ENGINEERING CONSTRUCTIONS, S. RAJANGAM, T.M. SARAVANAN, M/S. MARIMUTHU GOUNDER & SONS VERSUS CCE, TRICHY [2018 (5) TMI 405 - CESTAT CHENNAI] where it was held that the appellant, has engaged sub- contractors and therefore rightly all the sub-contractors have paid the service tax. In such a situation in our opinion, there is no liability on the appellant to pay the service tax. The use of the residential complex by (GSPHCL) is excluded from the definition of residential Complex as “intended for personal use as residence by such persons”. Appeal allowed.
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