Service tax not payable till 01/07/2010 by builder/developer/promoter for constructing complex for his customer

South India Shelters Private Limited Vs Commissioner of Central Excise (CESTAT Chennai)

CESTAT Chennai held that as per explanation to section 65(105)(zzzh) was added on 01/07/2010, builder/ developer/ promoter getting residential complex constructed for his customer and entering into individual agreements will be treated as deemed provider of construction of residential complex service. Accordingly, no liability of service tax will arise prior to 01/07/2010.

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