https://www.taxtmi.com/caselaws?id=128435 The court held that the appellant, engaged in constructing residential complexes, was not liable to pay service tax as their activities constituted the sale of immovable property, not services. The agreements with landowners and buyers indicated the transactions were sales of completed properties, not services. The court emphasized that for a service to exist, there must be a service provider and a recipient, which was not the case here. The demand for service tax, interest, and penalties imposed on the appellant were set aside, and the appeal was allowed with consequential relief. en-us Mon, 15 Dec 2008 00:00:00 +0530 Fri, 05 Apr 2013 15:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128435 The court held that the appellant, engaged in constructing residential complexes, was not liable to pay service tax as their activities constituted the sale of immovable property, not services. The agreements with landowners and buyers indicated the transactions were sales of completed properties, not services. The court emphasized that for a service to exist, there must be a service provider and a recipient, which was not the case here. The demand for service tax, interest, and penalties imposed on the appellant were set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Mon, 15 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128435