https://www.taxtmi.com/caselaws?id=236386 The appellant contested a service tax demand on construction projects, arguing that no service tax applied due to joint development agreements where construction was for self-benefit. Disputes included the valuation of services to landowners and the taxability of commercial and residential complex construction pre-2007. The Department relied on a Tribunal decision to support levying service tax on construction activities for landowners, emphasizing the distinction between service provision and sale of goods in construction contracts. The judgment clarified that the new tax entry post-2007 did not alter the taxability of construction activities but changed the payment method. en-us Mon, 05 Aug 2013 00:00:00 +0530 Sat, 24 Aug 2013 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236386 The appellant contested a service tax demand on construction projects, arguing that no service tax applied due to joint development agreements where construction was for self-benefit. Disputes included the valuation of services to landowners and the taxability of commercial and residential complex construction pre-2007. The Department relied on a Tribunal decision to support levying service tax on construction activities for landowners, emphasizing the distinction between service provision and sale of goods in construction contracts. The judgment clarified that the new tax entry post-2007 did not alter the taxability of construction activities but changed the payment method. Case-Laws Service Tax Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236386