https://www.taxtmi.com/caselaws?id=757572 CESTAT Chandigarh allowed the appeal filed by a state housing board against service tax demands. The tribunal held that service tax was not leviable on construction of complex services, citing HC precedent that circulars cannot provide machinery provisions for tax levy. The appellant was not acting as real estate agent, hence charges for property transfer authorization were not taxable. Being a statutory authority rather than business entity, the housing board was not liable for service tax under reverse charge mechanism on legal charges, manpower supply, and works contract services. The tribunal found no suppression or fraud by the government authority, making the entire demand time-barred under normal limitation period. en-us Tue, 06 Aug 2024 00:00:00 +0530 Thu, 29 Aug 2024 08:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757572 CESTAT Chandigarh allowed the appeal filed by a state housing board against service tax demands. The tribunal held that service tax was not leviable on construction of complex services, citing HC precedent that circulars cannot provide machinery provisions for tax levy. The appellant was not acting as real estate agent, hence charges for property transfer authorization were not taxable. Being a statutory authority rather than business entity, the housing board was not liable for service tax under reverse charge mechanism on legal charges, manpower supply, and works contract services. The tribunal found no suppression or fraud by the government authority, making the entire demand time-barred under normal limitation period. Case-Laws Service Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757572