https://www.taxtmi.com/caselaws?id=256706 A clarificatory departmental circular on construction activity was treated as reflecting the existing legal position, so activity continuing until execution of the sale deed could qualify as self-service and fall outside service tax. The demand could not be sustained without applying that clarification to the builder's facts. The assessment was also incomplete because it did not examine whether sale deeds had been executed during the relevant period, a material fact for taxability. The impugned demand and assessment were therefore set aside and the matter remanded for fresh adjudication after consideration of the factual record and reply of the assessee. en-us Wed, 11 Feb 2015 00:00:00 +0530 Fri, 13 May 2016 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256706 A clarificatory departmental circular on construction activity was treated as reflecting the existing legal position, so activity continuing until execution of the sale deed could qualify as self-service and fall outside service tax. The demand could not be sustained without applying that clarification to the builder's facts. The assessment was also incomplete because it did not examine whether sale deeds had been executed during the relevant period, a material fact for taxability. The impugned demand and assessment were therefore set aside and the matter remanded for fresh adjudication after consideration of the factual record and reply of the assessee. Case-Laws Service Tax Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256706