https://www.taxtmi.com/caselaws?id=387667 The Tribunal allowed the appeal against the demand for service tax on the construction of a residential complex. It was determined that the construction activities did not fall under the definition of taxable service at the material time and only became taxable after a specific amendment in 2010. Citing relevant case laws, including a previous decision in a similar matter, the Tribunal emphasized that no taxable service was provided when a builder undertakes construction for its own self without a service provider-recipient relationship. The appeal was allowed based on consistent legal principles and the non-retrospective effect of the relevant explanation in the Finance Act. en-us Wed, 23 Oct 2019 00:00:00 +0530 Tue, 29 Oct 2019 19:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387667 The Tribunal allowed the appeal against the demand for service tax on the construction of a residential complex. It was determined that the construction activities did not fall under the definition of taxable service at the material time and only became taxable after a specific amendment in 2010. Citing relevant case laws, including a previous decision in a similar matter, the Tribunal emphasized that no taxable service was provided when a builder undertakes construction for its own self without a service provider-recipient relationship. The appeal was allowed based on consistent legal principles and the non-retrospective effect of the relevant explanation in the Finance Act. Case-Laws Service Tax Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387667