https://www.taxtmi.com/caselaws?id=765558 CESTAT Mumbai upheld service tax liability on construction activities where the developer received advances from buyers before obtaining proper completion certificates. The tribunal found that a fire safety certificate dated 25.01.2010 did not qualify as a completion certificate under relevant provisions, as it referenced only "part development work" and no occupancy certificate was issued by MCGM under the Mumbai Municipal Corporation Act. Since construction was not completed before service tax imposition on 01.07.2010 and advances were received from buyers, the activity constituted taxable service. The appeal was dismissed. en-us Fri, 31 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765558 CESTAT Mumbai upheld service tax liability on construction activities where the developer received advances from buyers before obtaining proper completion certificates. The tribunal found that a fire safety certificate dated 25.01.2010 did not qualify as a completion certificate under relevant provisions, as it referenced only "part development work" and no occupancy certificate was issued by MCGM under the Mumbai Municipal Corporation Act. Since construction was not completed before service tax imposition on 01.07.2010 and advances were received from buyers, the activity constituted taxable service. The appeal was dismissed. Case-Laws Service Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765558