https://www.taxtmi.com/caselaws?id=287417 The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal by M/s Grishma Enterprises, ruling that Service Tax could not be levied on services related to Commercial and Industrial Construction when advances were received before 01/07/2010. Referring to relevant case law and a Supreme Court judgment, the Tribunal held that prior to the amendment in the Finance Act, 2010, there was no intention to tax works contracts involving transfer of immovable property in the context of construction. Consequently, the demand for Service Tax from 2004-2005 to 2007-2008 was dismissed. en-us Thu, 16 May 2019 00:00:00 +0530 Tue, 14 Apr 2020 11:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287417 The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal by M/s Grishma Enterprises, ruling that Service Tax could not be levied on services related to Commercial and Industrial Construction when advances were received before 01/07/2010. Referring to relevant case law and a Supreme Court judgment, the Tribunal held that prior to the amendment in the Finance Act, 2010, there was no intention to tax works contracts involving transfer of immovable property in the context of construction. Consequently, the demand for Service Tax from 2004-2005 to 2007-2008 was dismissed. Case-Laws Service Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287417