https://www.taxtmi.com/caselaws?id=753836 The CESTAT Chennai allowed the appeal of a promoter/builder who had entered into joint venture agreements for construction of residential complex services during October 2007 to September 2011. The tribunal held that service tax demand against promoters/builders cannot be sustained for the period prior to 01.07.2010, citing Board Circular No.108/2/2009 and following precedents from Krishna Homes and Pragati Edifice cases. The tribunal further ruled that for composite contracts involving both material supply and services, service tax demands can only be raised under Works Contracts Services, not under Residential Complex Services for the period before 01.07.2012. The impugned order was set aside. en-us Thu, 09 May 2024 00:00:00 +0530 Tue, 11 Jun 2024 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753836 The CESTAT Chennai allowed the appeal of a promoter/builder who had entered into joint venture agreements for construction of residential complex services during October 2007 to September 2011. The tribunal held that service tax demand against promoters/builders cannot be sustained for the period prior to 01.07.2010, citing Board Circular No.108/2/2009 and following precedents from Krishna Homes and Pragati Edifice cases. The tribunal further ruled that for composite contracts involving both material supply and services, service tax demands can only be raised under Works Contracts Services, not under Residential Complex Services for the period before 01.07.2012. The impugned order was set aside. Case-Laws Service Tax Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753836