https://www.taxtmi.com/caselaws?id=758679 CESTAT Chennai held that a builder/developer was not liable for service tax on construction services for residential complexes prior to 01.07.2010, following established precedent. The tribunal found construction works were composite contracts involving both material supply and services, making service tax demands unsustainable. The department's allowance of abatement under Notification No. 1/2006 confirmed the composite nature of contracts. Demands for both residential and commercial construction services were set aside for the entire period from October 2006 to March 2011. Appeal allowed. en-us Fri, 02 Aug 2024 00:00:00 +0530 Tue, 17 Sep 2024 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758679 CESTAT Chennai held that a builder/developer was not liable for service tax on construction services for residential complexes prior to 01.07.2010, following established precedent. The tribunal found construction works were composite contracts involving both material supply and services, making service tax demands unsustainable. The department's allowance of abatement under Notification No. 1/2006 confirmed the composite nature of contracts. Demands for both residential and commercial construction services were set aside for the entire period from October 2006 to March 2011. Appeal allowed. Case-Laws Service Tax Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758679