No Service Tax on construction of residential complex prior to 01.06.2010

Manjeera Constructions Ltd. Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Hyderabad) The issue under consideration is whether service tax will be levied on promoters/builders/developers prior to 01.06.2010 in respect of the construction of the residential complex? In the present case, the appellant is engaged in the construction business and registered with the service tax department vide registration. The Appellant has developed and sold apartments to prospective buyers. The Appellant was paying service tax regularly on all the services and stopped making payment of tax...