https://www.taxtmi.com/caselaws?id=763365 CESTAT Hyderabad ruled on service tax liability for construction services, holding that works contract services were not taxable before 01.07.2007 as no specified service existed per SC precedent. For post-01.07.2010 period, service tax applies only if advance payments were received before completion certificate issuance. The tribunal remanded matters to original authority for recalculation after document verification, noting no liability exists before 01.07.2010 and requiring proper assessment of advance receipts for subsequent periods to determine actual tax obligations. en-us Wed, 11 Dec 2024 00:00:00 +0530 Wed, 18 Dec 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763365 CESTAT Hyderabad ruled on service tax liability for construction services, holding that works contract services were not taxable before 01.07.2007 as no specified service existed per SC precedent. For post-01.07.2010 period, service tax applies only if advance payments were received before completion certificate issuance. The tribunal remanded matters to original authority for recalculation after document verification, noting no liability exists before 01.07.2010 and requiring proper assessment of advance receipts for subsequent periods to determine actual tax obligations. Case-Laws Service Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763365