https://www.taxtmi.com/caselaws?id=755257 The CESTAT Bangalore allowed the appeal filed by a builder/developer against service tax demand on construction of residential complex for the period September 2006 to March 2010. Following the precedent in M/S. Shanmuga Construction Services case, the Tribunal held that no service tax could be levied on construction of residential complex prior to 01.07.2010. The appellant had engaged contractors for construction work and paid them including service tax, but the department demanded additional service tax on amounts paid to contractors. The Tribunal found the demand unsustainable and set aside the order confirming service tax demand with interest and penalty. en-us Fri, 22 Dec 2023 00:00:00 +0530 Wed, 10 Jul 2024 08:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755257 The CESTAT Bangalore allowed the appeal filed by a builder/developer against service tax demand on construction of residential complex for the period September 2006 to March 2010. Following the precedent in M/S. Shanmuga Construction Services case, the Tribunal held that no service tax could be levied on construction of residential complex prior to 01.07.2010. The appellant had engaged contractors for construction work and paid them including service tax, but the department demanded additional service tax on amounts paid to contractors. The Tribunal found the demand unsustainable and set aside the order confirming service tax demand with interest and penalty. Case-Laws Service Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755257