https://www.taxtmi.com/caselaws?id=444206 Service tax on a builder or developer for construction of a residential complex was held not leviable for the period before 01.07.2010 under Construction of Residential Complex service. The amended definition, including the inserted explanation effective from 01.07.2010, was treated as bringing builders and developers within the tax net only from that date. Board circulars were relied on to clarify that no service tax was payable for the earlier period, and the demand for that period was therefore unsustainable. en-us Wed, 06 Sep 2023 00:00:00 +0530 Tue, 10 Oct 2023 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444206 Service tax on a builder or developer for construction of a residential complex was held not leviable for the period before 01.07.2010 under Construction of Residential Complex service. The amended definition, including the inserted explanation effective from 01.07.2010, was treated as bringing builders and developers within the tax net only from that date. Board circulars were relied on to clarify that no service tax was payable for the earlier period, and the demand for that period was therefore unsustainable. Case-Laws Service Tax Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444206