No demand of service tax could be fastened on construction of complex

Prakash Builders Vs Commissioner, Central Excise, Customs and Service Tax (CESTAT Delhi) Conclusion: The definition of ‘construction of complex’ and a ‘residential complex’ continued to remain the same after 1 July, 2012 and, therefore, service tax liability could not have been fastened even after 1 July, 2012 under ‘construction of complex’. Held: Assessee-partnership firm was engaged in civil construction work for some of the Government Departments.  The two show-cause notices were issued wherein the activity was undertaken by assessee was shown to be cla...