https://www.taxtmi.com/caselaws?id=411218 The Tribunal allowed the appeal, finding the confirmed demand on construction of complex and work contract service for the period April 2005 to February 2008 unsustainable. It was held that no service tax was payable as the builders executed sale deeds to allottees/customers after completing the flats, indicating no service was provided before the sale. The Tribunal distinguished between works contract and construction of complex services, ruling that even if considered a works contract, service tax could only be demanded from a later date. The impugned order confirming the service tax demand was deemed not sustainable, and the appeal was allowed with consequential relief. en-us Tue, 10 Aug 2021 00:00:00 +0530 Mon, 25 Apr 2022 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411218 The Tribunal allowed the appeal, finding the confirmed demand on construction of complex and work contract service for the period April 2005 to February 2008 unsustainable. It was held that no service tax was payable as the builders executed sale deeds to allottees/customers after completing the flats, indicating no service was provided before the sale. The Tribunal distinguished between works contract and construction of complex services, ruling that even if considered a works contract, service tax could only be demanded from a later date. The impugned order confirming the service tax demand was deemed not sustainable, and the appeal was allowed with consequential relief. Case-Laws Service Tax Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411218