https://www.taxtmi.com/caselaws?id=765381 Service tax demand on Construction of Complex Service for the period before 01.07.2010 was not sustainable because the levy was already covered by the settled legal position for that period, so no demand survived. Demand under Management, Maintenance or Repair Service relating to non-commercial government buildings also failed because section 98 of the Finance Act, 2012 covered the relevant period, eliminating tax liability on that aspect. For the remaining electricity-related services, Notification No. 45/2010-ST read with the earlier electricity exemption notifications extended relief to services rendered in relation to transmission and distribution of electricity, so that demand also did not survive. en-us Tue, 28 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765381 Service tax demand on Construction of Complex Service for the period before 01.07.2010 was not sustainable because the levy was already covered by the settled legal position for that period, so no demand survived. Demand under Management, Maintenance or Repair Service relating to non-commercial government buildings also failed because section 98 of the Finance Act, 2012 covered the relevant period, eliminating tax liability on that aspect. For the remaining electricity-related services, Notification No. 45/2010-ST read with the earlier electricity exemption notifications extended relief to services rendered in relation to transmission and distribution of electricity, so that demand also did not survive. Case-Laws Service Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765381