TMI Blog2023 (4) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... been considered by the Hyderabad Bench of the CESTAT in M/S PRAGATI EDIFICE PVT LTD (VICE-VERSA) [ 2019 (9) TMI 792 - CESTAT HYDERABAD ] , where it has been categorically held that no Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when the service is rendered either as service simpliciter or as a works contract. Admittedly, the period of dispute, in the first paragraph, is from 16.06.2005 to March 2010 and hence, the above ruling is squarely applicable to the present case. The demand raised in the impugned order cannot sustain, for which reason the impugned order is set aside - appeal allowed. - Service Tax Appeal No. 41961 of 2013 - FINAL ORDER NO. 40257 / 2023 - Dated:- 6-4-2023 - MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Show Cause Notice and it is against this order that the present appeal has been filed before this forum. 4. Heard Shri N. Viswanathan, Learned Advocate for the appellant and Shri R. Rajaraman, Learned Assistant Commissioner for the Revenue. 5.1 The Learned Advocate for the appellant would submit that the issue of taxability either under CCS or WCS has been laid to rest by a catena of orders of various Benches of the CESTAT, wherein the decision of the Hon ble Apex Court in the case of Commissioner of Central Excise Customs, Kerala v. M/s. Larsen Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)] has been followed, to hold that Service Tax would be chargeable only after 01.07.2010 under the head CCS if service simpliciter is involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pliciter and under works contract service if it is a composite works contract. (o) In view of the above, it is well settled legal position that whether the service is rendered as service simpliciter or as a works contract, no Service Tax can be levied on construction of residential complex prior to 1-7-2010 . Learned Counsel would submit that for the period post 1-7-2010, they have been discharging Service Tax appropriately. This is a fact which can be verified to ascertain the full tax liability for the period post 1-7-2010 or otherwise. (Emphasis supplied by us, in bold, for clarity) 6. Per contra, the Learned Assistant Commissioner for the Revenue would rely on the findings of the lower authority. 7. Having heard t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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