https://www.taxtmi.com/caselaws?id=447066 Service tax on construction of residential flats was not chargeable for the period before 1 July 2010, in view of the Board circular. For the period after that date, the activity was taxable, where applicable, as works contract service under section 65(105)(zzzza) of the Finance Act, 1994, and not under construction of residential complex service. The demand was therefore unsustainable under the wrong head of tax classification. en-us Wed, 29 Nov 2023 00:00:00 +0530 Mon, 18 Dec 2023 09:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447066 Service tax on construction of residential flats was not chargeable for the period before 1 July 2010, in view of the Board circular. For the period after that date, the activity was taxable, where applicable, as works contract service under section 65(105)(zzzza) of the Finance Act, 1994, and not under construction of residential complex service. The demand was therefore unsustainable under the wrong head of tax classification. Case-Laws Service Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447066