https://www.taxtmi.com/caselaws?id=286805 The Tribunal set aside the Commissioner's order confirming the demand for Service Tax on construction activities for Rajasthan Housing Board and other projects. The Tribunal ruled that the constructions did not qualify as taxable under "Works Contract Service" as they did not meet the criteria for a "residential complex" and lacked evidence of being for commercial or industrial purposes. As the primary demands for Service Tax were found unsustainable, the issue of the extended period of limitation was deemed moot. The appeal was allowed, and the demands for Service Tax were not sustained, emphasizing legal definitions and judicial precedents. en-us Mon, 14 Oct 2019 00:00:00 +0530 Mon, 16 Mar 2020 07:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286805 The Tribunal set aside the Commissioner's order confirming the demand for Service Tax on construction activities for Rajasthan Housing Board and other projects. The Tribunal ruled that the constructions did not qualify as taxable under "Works Contract Service" as they did not meet the criteria for a "residential complex" and lacked evidence of being for commercial or industrial purposes. As the primary demands for Service Tax were found unsustainable, the issue of the extended period of limitation was deemed moot. The appeal was allowed, and the demands for Service Tax were not sustained, emphasizing legal definitions and judicial precedents. Case-Laws Service Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286805