Service Tax Not Applicable to Composite Contracts Pre-June 1, 2007, Construction Services till Period falls under Service Simplicitor: CESTAT [Read Order]

The demand of service tax confirmed under construction of residential Complex Service and Commercial / Industrial Construction Service cannot sustain
Service Tax - CESTAT - Customs Excise and Service Tax Appellate Tribunal - services and commercial - taxscan

The Chennai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the demand for service tax cannot be sustained under the construction of residential complex services and commercial/Industrial construction service. The appellants M/s. Urgentechs are engaged in providing construction services and have registered with the Department under ‘Construction of…

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