https://www.taxtmi.com/caselaws?id=361972 The Tribunal ruled in favor of the appellant in a case involving the classification of services for the construction of residential houses. It held that service tax would be leviable under Works Contract Service only from a certain date, rejecting the categorization under "construction of complex service." The Tribunal also found that the show cause notice issued beyond the normal period of limitation was time-barred and set aside the demand raised beyond the normal period. Additionally, it determined that service tax levy would not apply to residential units meeting specific criteria and concluded that the penalty should not be imposed on the appellant. en-us Fri, 04 May 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361972 The Tribunal ruled in favor of the appellant in a case involving the classification of services for the construction of residential houses. It held that service tax would be leviable under Works Contract Service only from a certain date, rejecting the categorization under "construction of complex service." The Tribunal also found that the show cause notice issued beyond the normal period of limitation was time-barred and set aside the demand raised beyond the normal period. Additionally, it determined that service tax levy would not apply to residential units meeting specific criteria and concluded that the penalty should not be imposed on the appellant. Case-Laws Service Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361972