https://www.taxtmi.com/caselaws?id=325531 The tribunal set aside the order confirming a demand for service tax against the appellant for the construction of a complex under a joint venture with landowners. It was held that until completion of construction and full payment, services provided in connection with residential complexes did not attract service tax. The tribunal disagreed with the Commissioner's distinction between commercial and residential buildings for service tax purposes, emphasizing that an "agreement to sell" does not create any interest in the property until construction is completed. The appeal against the service tax demand was allowed. en-us Fri, 04 Mar 2016 00:00:00 +0530 Fri, 18 Nov 2016 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325531 The tribunal set aside the order confirming a demand for service tax against the appellant for the construction of a complex under a joint venture with landowners. It was held that until completion of construction and full payment, services provided in connection with residential complexes did not attract service tax. The tribunal disagreed with the Commissioner's distinction between commercial and residential buildings for service tax purposes, emphasizing that an "agreement to sell" does not create any interest in the property until construction is completed. The appeal against the service tax demand was allowed. Case-Laws Service Tax Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325531