https://www.taxtmi.com/caselaws?id=362099 The Tribunal allowed the appeal, setting aside the demand for service tax on construction of residential complexes. It ruled that the demand prior to 01.06.2007 was not sustainable based on a Supreme Court decision. Additionally, it held that construction intended for personal use, including residence by another person, is excluded from service tax liability. The judgment provided clarity on the distinction between periods before and after 01.06.2007 and emphasized the exemption for construction meant for personal use. en-us Fri, 11 May 2018 00:00:00 +0530 Fri, 10 Jul 2026 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362099 The Tribunal allowed the appeal, setting aside the demand for service tax on construction of residential complexes. It ruled that the demand prior to 01.06.2007 was not sustainable based on a Supreme Court decision. Additionally, it held that construction intended for personal use, including residence by another person, is excluded from service tax liability. The judgment provided clarity on the distinction between periods before and after 01.06.2007 and emphasized the exemption for construction meant for personal use. Case-Laws Service Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362099