https://www.taxtmi.com/caselaws?id=444457 The Tribunal set aside the Service Tax demand on the appellant, a sub-contractor in a residential complex project, for the period from 01.02.2007 to 31.01.2012. It ruled that the construction activity was an indivisible works contract, which did not attract Service Tax liability. The Tribunal found the demand unsustainable, particularly for the period up to 01.07.2010, and deemed the Service Tax demand under the construction of residential complex service incorrect. The appellant's argument that the partnership firm had already discharged the tax liability was upheld. en-us Fri, 13 Oct 2023 00:00:00 +0530 Tue, 17 Oct 2023 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444457 The Tribunal set aside the Service Tax demand on the appellant, a sub-contractor in a residential complex project, for the period from 01.02.2007 to 31.01.2012. It ruled that the construction activity was an indivisible works contract, which did not attract Service Tax liability. The Tribunal found the demand unsustainable, particularly for the period up to 01.07.2010, and deemed the Service Tax demand under the construction of residential complex service incorrect. The appellant's argument that the partnership firm had already discharged the tax liability was upheld. Case-Laws Service Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444457