https://www.taxtmi.com/caselaws?id=755332 CESTAT Chennai set aside service tax demand against a promoter/developer for construction of commercial and residential complexes for the period June 2009 to June 2010. The Tribunal relied on Board Circular No.108/02/2009-ST clarifying that promoters/developers/builders are not liable to pay service tax prior to 01.07.2010. Following precedents from Krishna Homes and Real Value Promoters cases, the Tribunal held that composite construction contracts can only be taxed under Works Contract Services. The demand for service tax, interest and penalties was entirely set aside, with the appeal being allowed. en-us Wed, 10 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755332 CESTAT Chennai set aside service tax demand against a promoter/developer for construction of commercial and residential complexes for the period June 2009 to June 2010. The Tribunal relied on Board Circular No.108/02/2009-ST clarifying that promoters/developers/builders are not liable to pay service tax prior to 01.07.2010. Following precedents from Krishna Homes and Real Value Promoters cases, the Tribunal held that composite construction contracts can only be taxed under Works Contract Services. The demand for service tax, interest and penalties was entirely set aside, with the appeal being allowed. Case-Laws Service Tax Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755332