https://www.taxtmi.com/caselaws?id=367982 Construction activity treated as works contract was not taxable for the period before 1.6.2007, and builder-developer services were also held not taxable before the statutory expansion effective 1.7.2010. The works contract compensation scheme was available where the option was exercised before payment under the scheme; exercising it before the tax due date was not required, so the assessee qualified for the scheme. Cenvat credit could not be denied for minor invoice defects, such as missing invoice number or date, when receipt and accounting of the input services were established and the credit related to services used during the relevant periods. en-us Thu, 14 Jun 2018 00:00:00 +0530 Sat, 29 Sep 2018 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367982 Construction activity treated as works contract was not taxable for the period before 1.6.2007, and builder-developer services were also held not taxable before the statutory expansion effective 1.7.2010. The works contract compensation scheme was available where the option was exercised before payment under the scheme; exercising it before the tax due date was not required, so the assessee qualified for the scheme. Cenvat credit could not be denied for minor invoice defects, such as missing invoice number or date, when receipt and accounting of the input services were established and the credit related to services used during the relevant periods. Case-Laws Service Tax Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367982