https://www.taxtmi.com/caselaws?id=753410 CESTAT Chennai held that promoter/builder/developer is not liable to pay service tax for construction of residential complexes for period prior to 1.7.2010. The tribunal relied on CBEC Circular No.108/2/2009-ST dated 29.01.2009 clarifying exemption from service tax liability. Following precedent in Krishna Homes case and recent tribunal decision, the demand under Works Contract Service was unsustainable. The explanation added to Section 65(105)(zzzh) effective 1.7.2010 confirmed no liability existed before this date. Appeal allowed, impugned order set aside with consequential reliefs. en-us Thu, 30 May 2024 00:00:00 +0530 Fri, 31 May 2024 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753410 CESTAT Chennai held that promoter/builder/developer is not liable to pay service tax for construction of residential complexes for period prior to 1.7.2010. The tribunal relied on CBEC Circular No.108/2/2009-ST dated 29.01.2009 clarifying exemption from service tax liability. Following precedent in Krishna Homes case and recent tribunal decision, the demand under Works Contract Service was unsustainable. The explanation added to Section 65(105)(zzzh) effective 1.7.2010 confirmed no liability existed before this date. Appeal allowed, impugned order set aside with consequential reliefs. Case-Laws Service Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753410