https://www.taxtmi.com/caselaws?id=252997 The judgment addressed the demand for service tax on apartments constructed and sold by the appellants, focusing on the time-barred aspect of the land owner's share. It analyzed the interpretation of relevant legal provisions effective from 01/07/2010 and the applicability of service tax on such transactions. The court extensively discussed the definition under Section 65(105)(zzzh) and the deeming provision's impact on service tax liability for construction intended for sale. Comparisons with prior cases were made to determine the liability, emphasizing the nature of agreements and construction activities before the specified date. en-us Thu, 26 Jun 2014 00:00:00 +0530 Mon, 10 Nov 2014 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252997 The judgment addressed the demand for service tax on apartments constructed and sold by the appellants, focusing on the time-barred aspect of the land owner's share. It analyzed the interpretation of relevant legal provisions effective from 01/07/2010 and the applicability of service tax on such transactions. The court extensively discussed the definition under Section 65(105)(zzzh) and the deeming provision's impact on service tax liability for construction intended for sale. Comparisons with prior cases were made to determine the liability, emphasizing the nature of agreements and construction activities before the specified date. Case-Laws Service Tax Thu, 26 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252997