https://www.taxtmi.com/caselaws?id=267410 The court ruled in favor of the appellant, finding that they were not liable to pay service tax for the construction of the residential complex. The judgment highlighted the appellant's bonafide belief of non-liability, the interpretation of key definitions, and the fact that all sub-contractors had paid the tax. The court emphasized the applicability of a CBEC Circular supporting the appellant's position. Ultimately, the appellant successfully argued against the demand for service tax and penalties, leading to the appeal being allowed with consequential relief granted to the appellants. en-us Thu, 16 Jul 2015 00:00:00 +0530 Thu, 14 Jan 2016 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267410 The court ruled in favor of the appellant, finding that they were not liable to pay service tax for the construction of the residential complex. The judgment highlighted the appellant's bonafide belief of non-liability, the interpretation of key definitions, and the fact that all sub-contractors had paid the tax. The court emphasized the applicability of a CBEC Circular supporting the appellant's position. Ultimately, the appellant successfully argued against the demand for service tax and penalties, leading to the appeal being allowed with consequential relief granted to the appellants. Case-Laws Service Tax Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267410