https://www.taxtmi.com/caselaws?id=442068 The Appellant, engaged in construction of residential complex service, was found not liable to pay service tax for the period 2005-2006 on amounts received before the imposition of service tax. The Tribunal ruled in favor of the Appellant, citing Circular No. 151/2/2012-ST dated 10.02.2012, which clarified the exemption from service tax liability for construction of residential complex services until 01.07.2010. The Impugned Order demanding tax was set aside, and the Appellant was granted consequential benefits as per the law. en-us Wed, 16 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 08:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442068 The Appellant, engaged in construction of residential complex service, was found not liable to pay service tax for the period 2005-2006 on amounts received before the imposition of service tax. The Tribunal ruled in favor of the Appellant, citing Circular No. 151/2/2012-ST dated 10.02.2012, which clarified the exemption from service tax liability for construction of residential complex services until 01.07.2010. The Impugned Order demanding tax was set aside, and the Appellant was granted consequential benefits as per the law. Case-Laws Service Tax Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442068