https://www.taxtmi.com/caselaws?id=436323 The Tribunal determined that Service Tax could not be levied on the construction of residential complexes before July 2010, whether under service simpliciter or as a works contract. Consequently, the demand for Service Tax prior to July 2010 was set aside, while the demand for the period post-July 2010 was upheld. The matter was remanded to the Adjudicating Authority to calculate the Service Tax liability and interest for the applicable period. The appeal was partly allowed and remanded for further proceedings consistent with the legal principles established. en-us Thu, 06 Apr 2023 00:00:00 +0530 Fri, 01 Mar 2024 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436323 The Tribunal determined that Service Tax could not be levied on the construction of residential complexes before July 2010, whether under service simpliciter or as a works contract. Consequently, the demand for Service Tax prior to July 2010 was set aside, while the demand for the period post-July 2010 was upheld. The matter was remanded to the Adjudicating Authority to calculate the Service Tax liability and interest for the applicable period. The appeal was partly allowed and remanded for further proceedings consistent with the legal principles established. Case-Laws Service Tax Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436323