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2017 (4) TMI 802 - CESTAT NEW DELHI

2017 (4) TMI 802 - CESTAT NEW DELHI - 2017 (49) S.T.R. 76 (Tri. - Del.) - Works contract - claim of assessee is that The entire work was completed on 4-4-2007. The service tax came into existence on the residential services w.e.f. 1-6-2007, therefore service not taxable - Held that: - when the entire cause of action was completed in the month of April, 2005 then the service tax on the works contract is not leviable which came into existence on 1-6-2007 - The BDA is Government agency so the genui .....

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L/2012, dated 30-8-2012 passed by the Commissioner (Appeals), Central Excise, Jaipur. The brief facts of the case are that the appellant was engaged in providing the taxable service under the category of construction of residential complex for Bhopal Development Authority, Bhopal. The services falls under the category of Construction of Complex (Residential) services under the provisions of Section 65(30a) of the Finance Act, 2005. The appellant has not paid any service tax after issuing of show .....

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