https://www.taxtmi.com/caselaws?id=362098 The Tribunal ruled in favor of the assessee, finding that the construction of residential complexes conducted by the assessee constituted self-service and was not subject to service tax prior to 1.7.2010. The Tribunal held that the amendment to Section 65(105)(zzzh) effective from 1.7.2010 could not be applied retrospectively to the assessee's case. As a result, the demand for service tax was deemed legally unfounded, leading to the allowance of the assessee's appeals and the dismissal of the Revenue's appeal. en-us Wed, 09 May 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362098 The Tribunal ruled in favor of the assessee, finding that the construction of residential complexes conducted by the assessee constituted self-service and was not subject to service tax prior to 1.7.2010. The Tribunal held that the amendment to Section 65(105)(zzzh) effective from 1.7.2010 could not be applied retrospectively to the assessee's case. As a result, the demand for service tax was deemed legally unfounded, leading to the allowance of the assessee's appeals and the dismissal of the Revenue's appeal. Case-Laws Service Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362098