TMI Blog2024 (3) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... or the developer to use standard materials for construction. Further, the Revenue has not at all disputed that the appellant was only a builder and hence, it is clear that the appellant, as a builder/developer had provided the work contract services and the period involved is prior to 01.07.2010, which is before the introduction of explanation to Section 65 (105) (ZZZH) vide Finance Act, 2010. Benefit derived from the order of principal Bench of CESTAT, New Delhi in the case of M/S KRISHNA HOMES VERSUS CCE, BHOPAL AND CCE, BHOPAL VERSUS M/S RAJ HOMES [ 2014 (3) TMI 694 - CESTAT AHMEDABAD] wherein, the Ld. Bench has examined the effect of introduction of the above explanation to Section 65 (105) (ZZZH) ibid, wherein it has been clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of a Show Cause Notice dated 13.01.2011 wherein, the issuing authority namely the Commissioner of service tax having noticed the various projects undertaken by the appellant and various agreements entered into by the appellant with land owner/s in some cases and joint venture/development agreements in some, entertained a doubt that from the nature of work undertaken by them they were liable to pay service tax under Commercial or Industrial Construction Service (CICS) and in respect of projects commenced after 01.06.2007, tax to be paid under WCS, inter alia proposed to recover the service tax along with interest at appropriate rate as applicable, apart from penalty under Sections 76 and 78 ibid. 4. It appears that the appellant f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2023 ii. Commissioner of Service Tax Vs M/s. Jain Housing and Construction Limited -Civil Appeal Diary No.31457/2023 iii. Krishna Homes Vs. Commissioner of Central Excise Bhopal 2014 (34) S.T.R. 881 9 (Tri. Delhi) iv. Commissioner of Customs C. Excise and ST, Vishakapattinam I Vs. Pragathi Ediffice Pvt. Ltd. Final Order No.A/31010-31011/2019 dated 18.09.2019 v. M/s. South India Shelters Pvt Ltd Vs. Commissioner of Central Excise- Final Order No. 40123-40124/2023, dated 07.03.2023 vi. M/s. Srinivasa Shipping and Property developers Ltd. Vs. Commissioner of GST and Central Excise- Final Order No.41107-41108/2023 dated 08.12.2023 vii. M/s. URC Construction Pvt. Ltd Vs. Commissioner of Central Excise, Salem 2017 (50) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct services and the period involved is prior to 01.07.2010, which is before the introduction of explanation to Section 65 (105) (ZZZH) vide Finance Act, 2010. 10. In this regard, we have the benefit of the order of principal Bench of CESTAT, New Delhi in the case of Krishna House (Supra) wherein, the Ld. Bench has examined the effect of introduction of the above explanation to Section 65 (105) (ZZZH) ibid, wherein it has been clarified that no Service Tax could be levied prior to 01.07.2010 under CRCS for which reference has also been made to the clarification issued by CBSE in Circular No.108/2/2009-Service Tax dated 29.01.2009. Further, the question as to whether the above would apply to cases where the services were rendered as WCS wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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