https://www.taxtmi.com/caselaws?id=409025 Service tax issues concerning construction of residential complex services, advance maintenance and club membership charges, and booking-cancellation receipts required fresh adjudication because the governing taxability was either pending before the Supreme Court or turned on unresolved factual verification and the correct statutory period. The tribunal directed remand for de novo examination of whether the amounts were collected and utilised in accordance with the agreement and the Maharashtra Ownership of Flats regime, and whether cancellation receipts for the pre-01.07.2012 period could be taxed under the applicable pre-existing charging provision rather than the later declaratory framework. en-us Tue, 15 Dec 2020 00:00:00 +0530 Thu, 23 Sep 2021 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409025 Service tax issues concerning construction of residential complex services, advance maintenance and club membership charges, and booking-cancellation receipts required fresh adjudication because the governing taxability was either pending before the Supreme Court or turned on unresolved factual verification and the correct statutory period. The tribunal directed remand for de novo examination of whether the amounts were collected and utilised in accordance with the agreement and the Maharashtra Ownership of Flats regime, and whether cancellation receipts for the pre-01.07.2012 period could be taxed under the applicable pre-existing charging provision rather than the later declaratory framework. Case-Laws Service Tax Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409025