https://www.taxtmi.com/caselaws?id=363827 The High Court upheld the Tribunal's decision that the Respondent Assessee was not liable to pay Service Tax on the 'Residential Complex' constructed for ITC Limited. The construction fell within the exclusion clause of the definition of 'Residential Complex' under the Finance Act, as it was intended for personal use by ITC Limited. The Court found that the sub-contractor had already paid the Service Tax, and the extended period of limitation did not apply due to the Assessee's genuine belief in non-liability, supported by the CBEC Circular. The Revenue's appeal was dismissed. en-us Wed, 04 Jul 2018 00:00:00 +0530 Wed, 03 Apr 2019 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363827 The High Court upheld the Tribunal's decision that the Respondent Assessee was not liable to pay Service Tax on the 'Residential Complex' constructed for ITC Limited. The construction fell within the exclusion clause of the definition of 'Residential Complex' under the Finance Act, as it was intended for personal use by ITC Limited. The Court found that the sub-contractor had already paid the Service Tax, and the extended period of limitation did not apply due to the Assessee's genuine belief in non-liability, supported by the CBEC Circular. The Revenue's appeal was dismissed. Case-Laws Service Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363827