https://www.taxtmi.com/caselaws?id=456271 CESTAT Chennai set aside service tax demand against a promoter/developer for construction of residential complex services prior to 01.07.2010. The tribunal held that promoters/developers/builders are not liable for service tax on residential construction services before this date, citing Board circular dated 29.01.2009. The court found contracts were composite in nature, ruling that service tax demands under Commercial/Industrial Construction or Construction of Residential Complex Services categories cannot sustain for such composite contracts, which should only be taxed under Works Contract Services. Appeal allowed. en-us Thu, 09 May 2024 00:00:00 +0530 Thu, 11 Jul 2024 22:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456271 CESTAT Chennai set aside service tax demand against a promoter/developer for construction of residential complex services prior to 01.07.2010. The tribunal held that promoters/developers/builders are not liable for service tax on residential construction services before this date, citing Board circular dated 29.01.2009. The court found contracts were composite in nature, ruling that service tax demands under Commercial/Industrial Construction or Construction of Residential Complex Services categories cannot sustain for such composite contracts, which should only be taxed under Works Contract Services. Appeal allowed. Case-Laws Service Tax Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456271