https://www.taxtmi.com/caselaws?id=751212 CESTAT Hyderabad allowed the appeal regarding non-payment of service tax on construction of residential complex services and works contract services for developing flats and villas. The tribunal held that no service tax liability existed for residential construction activities prior to 01.07.2010, based on statutory explanation in section 65(105)(zzzh) and Board Circular No. 151/2/2012-ST. Additionally, the relationship between landowner and developer was found to be principal-to-principal, not service provider-recipient. The impugned order was set aside. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 10 Apr 2024 08:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751212 CESTAT Hyderabad allowed the appeal regarding non-payment of service tax on construction of residential complex services and works contract services for developing flats and villas. The tribunal held that no service tax liability existed for residential construction activities prior to 01.07.2010, based on statutory explanation in section 65(105)(zzzh) and Board Circular No. 151/2/2012-ST. Additionally, the relationship between landowner and developer was found to be principal-to-principal, not service provider-recipient. The impugned order was set aside. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751212