https://www.taxtmi.com/caselaws?id=444865 CESTAT Chennai allowed the appeal against service tax demand on construction of residential complex services. The appellant received amounts from Tamil Nadu Police Housing Corporation for construction activities during 2005-2006 and 2007-2008 to 2009-2010. Following precedents including K. Elango Packiaraj and Nithesh Estates Ltd., the Tribunal held that service tax demand cannot sustain when ultimate owner receives property for personal use and when construction activities involve composite contracts of materials and labour. The demand was set aside for all periods. en-us Fri, 13 Oct 2023 00:00:00 +0530 Wed, 25 Oct 2023 10:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444865 CESTAT Chennai allowed the appeal against service tax demand on construction of residential complex services. The appellant received amounts from Tamil Nadu Police Housing Corporation for construction activities during 2005-2006 and 2007-2008 to 2009-2010. Following precedents including K. Elango Packiaraj and Nithesh Estates Ltd., the Tribunal held that service tax demand cannot sustain when ultimate owner receives property for personal use and when construction activities involve composite contracts of materials and labour. The demand was set aside for all periods. Case-Laws Service Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444865