No Service Tax on Residential Projects construction services Prior to 01.07.2010

Jamals Vs Commissioner of Service Tax (CESTAT Chennai) The Learned Advocate for the appellant would submit, at the outset, that the appellant, being a developer, is engaged in the development of residential projects and the contracts entered into with its customers were in the nature of composite contract involving both service and transfer of property in goods. She would further submit that during the relevant period under dispute, the Show Cause Notice was issued with respect to one of the appellant’s projects viz. ‘Palazzo’. She would also contend that the completion certificate of th...