Service tax not leviable on composite works contract services prior to 1.06.2007

Jain Housing & Construction Limited Vs Commissioner of Service Tax (CESTAT Chennai) CESTAT Chennai held that services provided in the nature of composite works contract for which project is executed for the period prior to 1.6.2007 is outside the purview of service tax. Facts- The appellant is a developer engaged in the development of residential projects and during the course of its business, it enters into composite contracts with the buyers. The Revenue issued Show Cause Notices proposing to levy Service Tax with respect to various projects executed by the appellant under Construction o...