<h1>Gauhati HC: Developing and selling immovable properties not subject to service tax; Andhra Pradesh HC grants interim relief on contracts.</h1> The High Court of Gauhati ruled that the business of developing and selling immovable properties is not subject to service tax, as the company involved is not acting as a 'service provider' under the agreements for constructing and selling flats. Meanwhile, the High Court of Andhra Pradesh addressed the applicability of service tax on works contracts, granting interim relief to a petitioner challenging a circular related to contracts executed before June 1, 2006. The petitioner is allowed to pay service tax under a new provision, pending further orders.