https://www.taxtmi.com/caselaws?id=341256 The Tribunal ruled in favor of the appellants, M/s Vinayaka Homes, in a case concerning the recovery of service tax on Works Contract Service from January 2009 to March 2009. The Tribunal held that the services provided by the appellants for the construction of a residential complex were classified as construction of residential complex service, not works contract service, and therefore were not subject to service tax during the relevant period. The judgment emphasized that the services became taxable only after 1.7.2010, following an amendment to the definition of construction of complex service by the Finance Act, 2010. en-us Thu, 12 Jan 2017 00:00:00 +0530 Wed, 05 Apr 2017 07:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341256 The Tribunal ruled in favor of the appellants, M/s Vinayaka Homes, in a case concerning the recovery of service tax on Works Contract Service from January 2009 to March 2009. The Tribunal held that the services provided by the appellants for the construction of a residential complex were classified as construction of residential complex service, not works contract service, and therefore were not subject to service tax during the relevant period. The judgment emphasized that the services became taxable only after 1.7.2010, following an amendment to the definition of construction of complex service by the Finance Act, 2010. Case-Laws Service Tax Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341256