https://www.taxtmi.com/caselaws?id=752146 CESTAT Bangalore held that service tax was not leviable on construction of residential complex services for Army personnel during 16.06.2005 to 31.05.2007. Following SC precedents in Larsen Toubro Ltd. and Total Environment Building Systems, the tribunal ruled works contracts were not chargeable to service tax prior to 01.06.2007. For period 01.06.2007 to 31.05.2010, tribunal relied on Sugandha Construction precedent establishing service tax was not leviable on service element of works contracts. The impugned order was set aside and appeal allowed. en-us Thu, 02 May 2024 00:00:00 +0530 Sat, 04 May 2024 07:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752146 CESTAT Bangalore held that service tax was not leviable on construction of residential complex services for Army personnel during 16.06.2005 to 31.05.2007. Following SC precedents in Larsen Toubro Ltd. and Total Environment Building Systems, the tribunal ruled works contracts were not chargeable to service tax prior to 01.06.2007. For period 01.06.2007 to 31.05.2010, tribunal relied on Sugandha Construction precedent establishing service tax was not leviable on service element of works contracts. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752146