https://www.taxtmi.com/caselaws?id=459585 CESTAT Hyderabad held that no service tax could be levied on appellant's construction activities for periods prior to 01.07.2010 and from 01.07.2010 to 31.12.2010. For the pre-2010 period, works contract services could only be taxed from 01.07.2007, and construction of complex services required specific legislative provisions effective from 01.07.2010. For the post-2010 period, appellant's separate land sale and construction agreements with individual buyers excluded them from works contract service definition under Section 65(91a), as residential complex excludes personal use construction. Entire demand set aside with interest and penalties. Appeal allowed. en-us Tue, 03 Mar 2020 00:00:00 +0530 Wed, 18 Dec 2024 21:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459585 CESTAT Hyderabad held that no service tax could be levied on appellant's construction activities for periods prior to 01.07.2010 and from 01.07.2010 to 31.12.2010. For the pre-2010 period, works contract services could only be taxed from 01.07.2007, and construction of complex services required specific legislative provisions effective from 01.07.2010. For the post-2010 period, appellant's separate land sale and construction agreements with individual buyers excluded them from works contract service definition under Section 65(91a), as residential complex excludes personal use construction. Entire demand set aside with interest and penalties. Appeal allowed. Case-Laws Service Tax Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459585