https://www.taxtmi.com/caselaws?id=393434 The Tribunal set aside the demand for service tax under "construction of complex" services, ruling that the appellant's activities did not qualify as a "residential complex." The issue of service tax under GTA services was remanded for further examination, allowing the appellant to submit additional evidence. The imposition of interest and penalties was not separately addressed but would likely be reconsidered based on the final determinations. The Tribunal did not explicitly address the invocation of the extended period of limitation, suggesting its applicability may hinge on the outcomes of the remanded issues. en-us Fri, 13 Mar 2020 00:00:00 +0530 Mon, 16 Mar 2020 07:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393434 The Tribunal set aside the demand for service tax under "construction of complex" services, ruling that the appellant's activities did not qualify as a "residential complex." The issue of service tax under GTA services was remanded for further examination, allowing the appellant to submit additional evidence. The imposition of interest and penalties was not separately addressed but would likely be reconsidered based on the final determinations. The Tribunal did not explicitly address the invocation of the extended period of limitation, suggesting its applicability may hinge on the outcomes of the remanded issues. Case-Laws Service Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393434