No Service Tax on Construction Work Contracts Prior to June 1, 2007: CESTAT

Devi Constructions Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) CESTAT held that here is no liability to pay tax under “Commercial or Industrial Construction Service” on construction of Dykes, Internal Roads and other civil miscellaneous works during the period under dispute which is prior to 01.06.2007 i.e. prior to the insertion of Section 65(105)(zzzza) in the Finance Act, 1994. Issue has been settled by various judicial fora, including the order of this Bench of the CESTAT in the assessee’s own case for a different period in Devi Constructions v. Commissioner of...