No Service Tax on Construction of Residential Complexes before 01.07.2010

Shanti Builders Vs Commissioner of Service Tax (CESTAT Chennai) CESTAT 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. FULL TEXT OF THE CESTAT CHENNAI ORDER This appeal is filed by the assessee against the Order-in-Original No. 14/2013 dated 21.06.2013 passed by the Commissioner of Central Excise, Chennai and the period of dispute is from 16.06.2005 to March 2010. 2. It appears that the Revenue had entertained a doubt that the appellant, who was a builde...