https://www.taxtmi.com/caselaws?id=386687 The Tribunal held that "Nilgiri Homes" qualifies as a residential complex subject to service tax. No service tax is applicable for services provided before 01.07.2010. The demand for service tax was remanded for correct computation, excluding non-taxable receipts. As service tax was not chargeable for agreements with individual buyers, interest and penalties were set aside. The appeal was allowed, and the impugned order was overturned with consequential relief. en-us Thu, 03 Oct 2019 00:00:00 +0530 Mon, 31 May 2021 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386687 The Tribunal held that "Nilgiri Homes" qualifies as a residential complex subject to service tax. No service tax is applicable for services provided before 01.07.2010. The demand for service tax was remanded for correct computation, excluding non-taxable receipts. As service tax was not chargeable for agreements with individual buyers, interest and penalties were set aside. The appeal was allowed, and the impugned order was overturned with consequential relief. Case-Laws Service Tax Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386687