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Facts:
The respondents were engaged in the execution of interior, civil, electrical and various other miscellaneous work. The Commissioner (Appeals) passed an order in favour of the respondents stating that the definition of construction services was provided u/s. 65(30a) of the Finance Act, 1994 till 15/06/2005 and thereafter, the definition of commercial or industrial construction services was introduced u/s. 65(25b) of the Finance Act, 1994 which expanded the scope of the services to include completion and finishing services. Further, even renovation services were inserted under service tax levy with effect from 16/06/2005. The revenue contested that the amendment with effect from 16/06/2005 was only to define the scope of services specifically and that the completion and finishing services were taxable even prior to 16/06/2005.
Held:
Relying on the Tribunal’s judgment in the case of Spandrel vs. CCE, Hyderabad 2010 (20) STR 129 (Tri.-Bang.), it was held that the completion and finishing services were taxable only with effect from 16/06/2005.
