https://www.taxtmi.com/caselaws?id=372184 The tribunal set aside the demands for service tax on Construction of Commercial Complex Service (CICS) and Construction of Residential Complex Service (CRS) for the specified periods, allowing the appeal. The tribunal concluded that the services provided before becoming taxable could not be categorized under the respective services, based on the interpretation of relevant case laws. The absence of a demand under Works Contract Service (WCS) was noted, although not extensively discussed, as the focus was on the taxability of CICS and CRS. The appeal was allowed with consequential benefits following the tribunal's analysis of the case laws cited. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 19 Dec 2018 07:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372184 The tribunal set aside the demands for service tax on Construction of Commercial Complex Service (CICS) and Construction of Residential Complex Service (CRS) for the specified periods, allowing the appeal. The tribunal concluded that the services provided before becoming taxable could not be categorized under the respective services, based on the interpretation of relevant case laws. The absence of a demand under Works Contract Service (WCS) was noted, although not extensively discussed, as the focus was on the taxability of CICS and CRS. The appeal was allowed with consequential benefits following the tribunal's analysis of the case laws cited. Case-Laws Service Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372184