No service tax on Works Contract Service Prior to 01.06.2007

Pawan Edifice Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that there is no dispute on the fact that the appellant have been providing the construction of residential complex along with material and they have paid the VAT to the State Government. In this regard, they have also produced the VAT returns. In this fact, there is no doubt that the service provided by the appellant is of Works Contract. It is also the fact that the appellant even before 01.06.2007 right from the beginning providing the service of Works Contract i.e. Construction of Residential Complex along with Mater...