No Service Tax on work contract for construction of residential complexes prior to 01.07.2010

Shanmuga Construction Services Vs Commissioner of Service Tax (CESTAT Chennai) CESTAT gone through the orders of the various CESTAT Benches which have been considered by the Hyderabad Bench of the CESTAT in M/s. Pragati Edifice Pvt. (supra), the relevant observation of which has been extracted hereinabove. CESTAT find that it has been categorically held that no Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when the service is rendered either as service simpliciter or as a works contract. Admittedly, the period of dispute, as noted by us in the f...