https://www.taxtmi.com/caselaws?id=397060 The Tribunal ruled in favor of the appellant, determining that they were not liable to pay service tax for 'Construction of Residential Complex Service' and under the Reverse Charge Mechanism. The decision was based on the lack of evidence establishing the appellant's construction of a residential complex before a specific date or with a specified number of units. The appellant successfully argued that their transactions were akin to sale and purchase of immovable property, exempting them from service tax liability. The Tribunal granted the appellant relief and set aside the demand under the Reverse Charge Mechanism, providing a detailed analysis of the legal provisions and contentions presented. en-us Tue, 28 Jul 2020 00:00:00 +0530 Sat, 01 Aug 2020 11:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397060 The Tribunal ruled in favor of the appellant, determining that they were not liable to pay service tax for 'Construction of Residential Complex Service' and under the Reverse Charge Mechanism. The decision was based on the lack of evidence establishing the appellant's construction of a residential complex before a specific date or with a specified number of units. The appellant successfully argued that their transactions were akin to sale and purchase of immovable property, exempting them from service tax liability. The Tribunal granted the appellant relief and set aside the demand under the Reverse Charge Mechanism, providing a detailed analysis of the legal provisions and contentions presented. Case-Laws Service Tax Tue, 28 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397060