https://www.taxtmi.com/caselaws?id=386121 The Tribunal ruled in favor of the appellants on all counts, stating that service tax cannot be levied on the construction and sale of flats including undivided share of land, services availed from sub-contractors under Reverse Charge Mechanism, construction of buildings for educational institutions, and one-time maintenance deposits collected from buyers of residential apartments. The Tribunal also confirmed that the appellants were not liable to pay service tax and consequently, the question of Cenvat credit did not arise. The appeal was allowed, and consequential relief was granted to the appellants. en-us Thu, 19 Sep 2019 00:00:00 +0530 Mon, 23 Sep 2019 07:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386121 The Tribunal ruled in favor of the appellants on all counts, stating that service tax cannot be levied on the construction and sale of flats including undivided share of land, services availed from sub-contractors under Reverse Charge Mechanism, construction of buildings for educational institutions, and one-time maintenance deposits collected from buyers of residential apartments. The Tribunal also confirmed that the appellants were not liable to pay service tax and consequently, the question of Cenvat credit did not arise. The appeal was allowed, and consequential relief was granted to the appellants. Case-Laws Service Tax Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386121