https://www.taxtmi.com/caselaws?id=278710 The tribunal held that the appellants were not liable to pay service tax under Construction of Residential Complex Services for the period from June '05 to January '10. The demand for service tax before 01.06.2007 was set aside as their activities involved composite contracts not subject to service tax. Additionally, the demand for service tax after 01.06.2007 under Construction of Complex Service was also deemed invalid, as composite contracts attract service tax under Works Contract Services post this date. The appeal was allowed, and the demand was set aside with consequential reliefs, aligning with legal interpretations of service tax laws on composite contracts. en-us Wed, 31 Oct 2018 00:00:00 +0530 Mon, 18 Feb 2019 06:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278710 The tribunal held that the appellants were not liable to pay service tax under Construction of Residential Complex Services for the period from June '05 to January '10. The demand for service tax before 01.06.2007 was set aside as their activities involved composite contracts not subject to service tax. Additionally, the demand for service tax after 01.06.2007 under Construction of Complex Service was also deemed invalid, as composite contracts attract service tax under Works Contract Services post this date. The appeal was allowed, and the demand was set aside with consequential reliefs, aligning with legal interpretations of service tax laws on composite contracts. Case-Laws Service Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278710