https://www.taxtmi.com/caselaws?id=250941 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the non-taxability of construction activities for a residential complex service. The appellant's appeal against a service tax demand was allowed as the construction services were considered to be on the appellant's own properties and not provided to another person under Section 65(105)(zzzh) of the Finance Act, 1994. The Tribunal relied on the Bombay High Court's interpretation that prior to the introduction of the Explanation in 2010, constructions for subsequent sale did not attract service tax. The revenue's appeal was dismissed, and no costs were awarded. en-us Wed, 30 Jul 2014 00:00:00 +0530 Tue, 02 Jun 2026 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250941 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the non-taxability of construction activities for a residential complex service. The appellant's appeal against a service tax demand was allowed as the construction services were considered to be on the appellant's own properties and not provided to another person under Section 65(105)(zzzh) of the Finance Act, 1994. The Tribunal relied on the Bombay High Court's interpretation that prior to the introduction of the Explanation in 2010, constructions for subsequent sale did not attract service tax. The revenue's appeal was dismissed, and no costs were awarded. Case-Laws Service Tax Wed, 30 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250941