https://www.taxtmi.com/caselaws?id=754846 CESTAT Chennai held that promoter/developer/builder is not liable for service tax on residential complex construction services up to 01.07.2010, following Board Circular No.108/2/2009 and precedent in Krishna Homes case. Demand, interest and penalties for pre-01.07.2010 period set aside. Post-01.07.2010 demand remanded to adjudicating authority for re-quantification. Penalties under Sections 76 and 78 of Finance Act 1994 waived under Section 80 considering transitional period confusion and appellant's partial compliance. Appeal allowed in part. en-us Wed, 26 Jun 2024 00:00:00 +0530 Tue, 02 Jul 2024 07:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754846 CESTAT Chennai held that promoter/developer/builder is not liable for service tax on residential complex construction services up to 01.07.2010, following Board Circular No.108/2/2009 and precedent in Krishna Homes case. Demand, interest and penalties for pre-01.07.2010 period set aside. Post-01.07.2010 demand remanded to adjudicating authority for re-quantification. Penalties under Sections 76 and 78 of Finance Act 1994 waived under Section 80 considering transitional period confusion and appellant's partial compliance. Appeal allowed in part. Case-Laws Service Tax Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754846