https://www.taxtmi.com/caselaws?id=447166 The Tribunal allowed the appeal, ruling that service tax on "Construction of Complexes" and "Construction of Industrial and Commercial Complexes" was not applicable for services provided before 01.06.2007. The decision was based on the absence of a specific charging section for works contracts prior to that date, as supported by the SC's precedent in Commissioner of Central Excise & Customs, Kerala Vs. Larsen & Toubro Ltd. Consequently, the appellant was granted relief from the service tax demand for the period between June 2005 and March 2006. en-us Thu, 07 Dec 2023 00:00:00 +0530 Tue, 19 Dec 2023 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447166 The Tribunal allowed the appeal, ruling that service tax on "Construction of Complexes" and "Construction of Industrial and Commercial Complexes" was not applicable for services provided before 01.06.2007. The decision was based on the absence of a specific charging section for works contracts prior to that date, as supported by the SC's precedent in Commissioner of Central Excise & Customs, Kerala Vs. Larsen & Toubro Ltd. Consequently, the appellant was granted relief from the service tax demand for the period between June 2005 and March 2006. Case-Laws Service Tax Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447166