Registration under ‘construction of a new residential complex’ doesn’t hold rendering of service under the same

SPL Developers Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that as service actually falls under works contract service, then mere registration under ‘construction of a new residential complex’ and payment of service tax thereon, wouldn’t hold that services was rendered under ‘construction of a new residential complex’. Facts- SPL Developers Pvt. Ltd. has filed this appeal to assail the order dated 30.04.2012 passed by the Commissioner of Service Tax, Bangalore confirming the demand of service tax by taking recourse to the extended period of limitatio...