https://www.taxtmi.com/caselaws?id=373335 The Appellate Tribunal ruled in favor of M/s. Akshay Eminence Developers Pvt. Ltd., holding that developers/builders were not liable to pay Service Tax on construction and sale of apartments before a specific date. The Tribunal considered Circular No. 108/2/2009-ST, which clarified the nature of agreements in construction activities, exempting certain services from Service Tax. The judgment emphasized that contractors or designers providing services would be liable for the tax. Consequently, the Tribunal set aside the demand and penalties imposed, granting relief to the appellants based on legal provisions and precedents cited. en-us Fri, 14 Dec 2018 00:00:00 +0530 Fri, 11 Jan 2019 06:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373335 The Appellate Tribunal ruled in favor of M/s. Akshay Eminence Developers Pvt. Ltd., holding that developers/builders were not liable to pay Service Tax on construction and sale of apartments before a specific date. The Tribunal considered Circular No. 108/2/2009-ST, which clarified the nature of agreements in construction activities, exempting certain services from Service Tax. The judgment emphasized that contractors or designers providing services would be liable for the tax. Consequently, the Tribunal set aside the demand and penalties imposed, granting relief to the appellants based on legal provisions and precedents cited. Case-Laws Service Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373335