https://www.taxtmi.com/caselaws?id=287391 The Tribunal ruled in favor of the appellant, holding that service tax is not leviable on services related to Commercial or Industrial Construction when advances for property sales were received before 01.07.2010. Citing the explanation in Clause (zzq) of Section 65(105) and precedent from a previous case, the Tribunal concluded that such transactions were not taxable before the statutory provision effective from 01.07.2010. Therefore, the Tribunal set aside the impugned order, allowing the appeal and determining that the demand for service tax from 2004-2005 to 2007-2008 was not valid. en-us Wed, 10 Jul 2019 00:00:00 +0530 Mon, 13 Apr 2020 11:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287391 The Tribunal ruled in favor of the appellant, holding that service tax is not leviable on services related to Commercial or Industrial Construction when advances for property sales were received before 01.07.2010. Citing the explanation in Clause (zzq) of Section 65(105) and precedent from a previous case, the Tribunal concluded that such transactions were not taxable before the statutory provision effective from 01.07.2010. Therefore, the Tribunal set aside the impugned order, allowing the appeal and determining that the demand for service tax from 2004-2005 to 2007-2008 was not valid. Case-Laws Service Tax Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287391