https://www.taxtmi.com/caselaws?id=755333 CESTAT Chennai held that service tax demand against a construction/development company cannot sustain for periods prior to specific legislative amendments. For pre-01.06.2007 period, following SC precedent in Larsen Toubro case, demand was unsustainable as works contract services definition was introduced only from 01.06.2007. For period up to 01.07.2010, demand under Commercial/Industrial Construction Services and Construction of Residential Services was held invalid for composite contracts, which could only be taxed under Works Contract Services from 01.07.2012. Appeal allowed, impugned order set aside. en-us Wed, 10 Jul 2024 00:00:00 +0530 Thu, 11 Jul 2024 08:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755333 CESTAT Chennai held that service tax demand against a construction/development company cannot sustain for periods prior to specific legislative amendments. For pre-01.06.2007 period, following SC precedent in Larsen Toubro case, demand was unsustainable as works contract services definition was introduced only from 01.06.2007. For period up to 01.07.2010, demand under Commercial/Industrial Construction Services and Construction of Residential Services was held invalid for composite contracts, which could only be taxed under Works Contract Services from 01.07.2012. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755333