https://www.taxtmi.com/caselaws?id=4479 HC held that service tax under the "construction of complex" service does not apply where a builder/promoter undertakes construction for its own account, as no service provider-recipient relationship exists. The court found that advances or deposits from prospective buyers are consideration for sale of completed flats, not payment for services. The departmental circular was binding on the revenue. The impugned notice assessing service tax was set aside and quashed, and the writ petition allowed and disposed of. en-us Thu, 15 May 2008 00:00:00 +0530 Tue, 09 Sep 2025 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4479 HC held that service tax under the "construction of complex" service does not apply where a builder/promoter undertakes construction for its own account, as no service provider-recipient relationship exists. The court found that advances or deposits from prospective buyers are consideration for sale of completed flats, not payment for services. The departmental circular was binding on the revenue. The impugned notice assessing service tax was set aside and quashed, and the writ petition allowed and disposed of. Case-Laws Service Tax Thu, 15 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4479