https://www.taxtmi.com/caselaws?id=334262 The Tribunal set aside the Order-in-Original confirming service tax liability under "Works Contract Services" and "Construction of Residential Complex Services" for the period pre-2010, emphasizing statutory provisions and principles of natural justice. It also ruled in favor of the appellant regarding service tax liability on maintenance charges, aligning with established legal precedent that service tax is not leviable on such charges. The judgment underscores the importance of thorough consideration of statutory provisions and case law in determining service tax liabilities in the construction sector, ensuring fairness and compliance with legal principles. en-us Mon, 07 Mar 2016 00:00:00 +0530 Tue, 08 Nov 2016 10:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334262 The Tribunal set aside the Order-in-Original confirming service tax liability under "Works Contract Services" and "Construction of Residential Complex Services" for the period pre-2010, emphasizing statutory provisions and principles of natural justice. It also ruled in favor of the appellant regarding service tax liability on maintenance charges, aligning with established legal precedent that service tax is not leviable on such charges. The judgment underscores the importance of thorough consideration of statutory provisions and case law in determining service tax liabilities in the construction sector, ensuring fairness and compliance with legal principles. Case-Laws Service Tax Mon, 07 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334262