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Case Law Details

Case Name : Prakash Builders Vs Commissioner, Central Excise, Customs and Service Tax (CESTAT Delhi)
Related Assessment Year :
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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 Department

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