https://www.taxtmi.com/caselaws?id=765143 CESTAT Chennai held that a property developer was not liable to pay service tax on amounts received from customers for construction of residential complex service during April 2009 to June 2010. The tribunal found that actual construction services were rendered by a contractor under a turnkey project agreement, not by the appellant developer. Following its earlier decision for the same appellant covering 2005-2009 period, the tribunal ruled that service tax demand from the promoter was legally improper. The penalty imposed was also deemed unjustified. Appeal allowed. en-us Fri, 24 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765143 CESTAT Chennai held that a property developer was not liable to pay service tax on amounts received from customers for construction of residential complex service during April 2009 to June 2010. The tribunal found that actual construction services were rendered by a contractor under a turnkey project agreement, not by the appellant developer. Following its earlier decision for the same appellant covering 2005-2009 period, the tribunal ruled that service tax demand from the promoter was legally improper. The penalty imposed was also deemed unjustified. Appeal allowed. Case-Laws Service Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765143