https://www.taxtmi.com/caselaws?id=421040 The Tribunal set aside the impugned order and allowed the appeal, emphasizing that construction services provided by builders/developers were not taxable before 01.07.2010. The Tribunal found that the explanation added by the Finance Act, 2010 clarified that construction services were taxable only if payments were received before the completion certificate issuance. The Tribunal concluded that the impugned order contradicted binding circulars and judicial precedents, rendering it unsustainable. en-us Tue, 12 Apr 2022 00:00:00 +0530 Thu, 02 Mar 2023 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421040 The Tribunal set aside the impugned order and allowed the appeal, emphasizing that construction services provided by builders/developers were not taxable before 01.07.2010. The Tribunal found that the explanation added by the Finance Act, 2010 clarified that construction services were taxable only if payments were received before the completion certificate issuance. The Tribunal concluded that the impugned order contradicted binding circulars and judicial precedents, rendering it unsustainable. Case-Laws Service Tax Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421040