https://www.taxtmi.com/caselaws?id=752614 CESTAT Chennai allowed the appeal regarding non-payment of service tax on works contracts. The tribunal held that promoters/developers are not liable for service tax on residential complex construction until 1.7.2010, and appellant's claimed abatement was valid. For engineering college construction, no service tax applied as the building served educational purposes per CBEC circular. The extended limitation period was improperly invoked as appellant acted in good faith following board clarifications, with no evidence of suppression or evasion. Previously paid amount of Rs.32,15,158 remained undisturbed. en-us Wed, 08 May 2024 00:00:00 +0530 Wed, 15 May 2024 09:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752614 CESTAT Chennai allowed the appeal regarding non-payment of service tax on works contracts. The tribunal held that promoters/developers are not liable for service tax on residential complex construction until 1.7.2010, and appellant's claimed abatement was valid. For engineering college construction, no service tax applied as the building served educational purposes per CBEC circular. The extended limitation period was improperly invoked as appellant acted in good faith following board clarifications, with no evidence of suppression or evasion. Previously paid amount of Rs.32,15,158 remained undisturbed. Case-Laws Service Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752614