No service tax on Construction of Residential Complex Service prior to 01.07.2010

C.C.E & C.S.T.-Bangalore Service Tax Vs Keerthi Estates Pvt. Ltd.(CESTAT Bangalore) We find that the appellant is engaged in the Construction of Residential Complex in terms of the Development Agreements entered with land owners and prospective buyers. The period of dispute is from 16.06.2005 to 31.01.2007. Further we find that an explanation was added for the Finance Act 2010 in Section 65(105) (zzzh) of the Finance Act 1994 whereby it was clarified that levy of service tax on construction of complex by builder will be taxable only from 01.07.2010 and further the Board vide its Circular d...