https://www.taxtmi.com/caselaws?id=751211 CESTAT Hyderabad held in favor of appellant on multiple service tax issues. Court ruled that complex construction contracts prior to 01.06.2007 were not taxable as no legal mandate existed to bifurcate and tax service elements. Joint development agreements between landowners and builders constitute principal-to-principal partnerships, not taxable services. Service tax liability only arises post-sale deed execution when service provider-receiver relationship begins. No reverse charge mechanism applies without actual service receipt. Interest on delayed Cenvat credit reversal not payable where credit wasn't utilized. All penalties under sections 76, 77, and 78 of Finance Act set aside. Appeal allowed entirely. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 10 Apr 2024 08:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751211 CESTAT Hyderabad held in favor of appellant on multiple service tax issues. Court ruled that complex construction contracts prior to 01.06.2007 were not taxable as no legal mandate existed to bifurcate and tax service elements. Joint development agreements between landowners and builders constitute principal-to-principal partnerships, not taxable services. Service tax liability only arises post-sale deed execution when service provider-receiver relationship begins. No reverse charge mechanism applies without actual service receipt. Interest on delayed Cenvat credit reversal not payable where credit wasn't utilized. All penalties under sections 76, 77, and 78 of Finance Act set aside. Appeal allowed entirely. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751211