TMI Blog2023 (4) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction 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, as noted, in the first paragraph, is from October 2007 to April 2010 and hence, the above ruling is squarely applicable to the present case. In view of the fact that no distinguishing / contrary order is placed on record, the demand raised in the impugned order cannot sustain - Appeal allowed. - Service Tax Appeal No. 41745 of 2013 - FINAL ORDER NO. 40256/2023 - Dated:- 6-4-2023 - MR. P. DINESHA, MEMBER (JUDICIAL) AND MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Shri N. Viswanathan, Learned Advocate for the Appellant Smt. K. Komathi, Learned Additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard Shri N. Viswanathan, Learned Advocate for the appellant and Smt. K. Komathi, Learned Commissioner for the Revenue. 5.1 The Learned Advocate for the appellant would submit at the outset 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 and under the head WCS if it is a composite works contract. 5.2 For convenience, the Learned Advocate for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ettled 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 Additional Commissioner for the Revenue would rely on the findings of the lower authority. 7. Having heard the rival contentions, we find that the only issue to be decided is: whether the authority below is justified in demanding Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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