https://www.taxtmi.com/caselaws?id=753144 CESTAT Chennai held that a builder/promoter is not liable to pay service tax on construction of residential complexes for the period prior to 1.7.2010. Following precedents in Krishna Homes and Jain Housing Construction Ltd., the tribunal ruled that composite contracts involving both materials and services cannot be subjected to service tax levy under residential complex services before 1.7.2010. The demand for service tax, interest and penalties for the pre-1.7.2010 period was set aside, while appropriation of amount paid for post-1.7.2010 period remained undisturbed. Appeal allowed. en-us Fri, 10 May 2024 00:00:00 +0530 Sun, 26 May 2024 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753144 CESTAT Chennai held that a builder/promoter is not liable to pay service tax on construction of residential complexes for the period prior to 1.7.2010. Following precedents in Krishna Homes and Jain Housing Construction Ltd., the tribunal ruled that composite contracts involving both materials and services cannot be subjected to service tax levy under residential complex services before 1.7.2010. The demand for service tax, interest and penalties for the pre-1.7.2010 period was set aside, while appropriation of amount paid for post-1.7.2010 period remained undisturbed. Appeal allowed. Case-Laws Service Tax Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753144