Service tax not payable on residential house construction services prior to 1.7.2010 to an Individual

Royal Shelter Vs Commissioner of GST & Central Excise (CESTAT Chennai)

The department was of the view that the appellants are liable to pay service tax on the taxable services of construction of residential complex rendered by them. Show Cause Notice demanding service tax for the period January 2009 to January 2010 was issued to the appellant.

In para 6.9 of the Order in Original, the adjudicating authority after considering the Board Circular dated 29.1.2009 has also looked into the c

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