https://www.taxtmi.com/caselaws?id=364489 The appeal was disposed of with the following directions: The demand for service tax under "Construction of Complex Service" was set aside and remanded for re-examination. RHB was held liable for service tax on commercial properties and shops leased for 99 years but not on residential units. The extended time limit for demanding service tax was not justified; only the normal time limit applies. Penalty was waived under Section 80 of the Finance Act, 1994. en-us Wed, 25 Jul 2018 00:00:00 +0530 Tue, 25 Dec 2018 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364489 The appeal was disposed of with the following directions: The demand for service tax under "Construction of Complex Service" was set aside and remanded for re-examination. RHB was held liable for service tax on commercial properties and shops leased for 99 years but not on residential units. The extended time limit for demanding service tax was not justified; only the normal time limit applies. Penalty was waived under Section 80 of the Finance Act, 1994. Case-Laws Service Tax Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364489