https://www.taxtmi.com/caselaws?id=752363 CESTAT Chennai held that developer/builder/promoter is not liable to pay service tax on construction services for land owner share prior to 1.7.2010, following CBEC Circular No.108/2/2009-ST and precedent cases. The demand under Residential Complex Service, Commercial Construction Service, and Works Contract Service was set aside. Site Formation Service demand was rejected as appellant was engaged in joint venture construction activities, not site formation. Extended limitation period was not applicable as the issue was interpretational and appellant had already discharged service tax on 33% consideration, showing no suppression of facts. Appeal allowed, impugned order set aside. en-us Mon, 06 May 2024 00:00:00 +0530 Thu, 09 May 2024 07:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752363 CESTAT Chennai held that developer/builder/promoter is not liable to pay service tax on construction services for land owner share prior to 1.7.2010, following CBEC Circular No.108/2/2009-ST and precedent cases. The demand under Residential Complex Service, Commercial Construction Service, and Works Contract Service was set aside. Site Formation Service demand was rejected as appellant was engaged in joint venture construction activities, not site formation. Extended limitation period was not applicable as the issue was interpretational and appellant had already discharged service tax on 33% consideration, showing no suppression of facts. Appeal allowed, impugned order set aside. Case-Laws Service Tax Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752363