https://www.taxtmi.com/caselaws?id=766738 CESTAT Bangalore dismissed Revenue's appeal regarding classification of works contract service. Respondent received customer payments but failed to show taxable value in ST-3 returns. Tribunal held, citing CBEC Circular No.108/02/2009-ST, that construction services completed before sale deed execution are considered self-service and exempt from service tax prior to 01.07.2010. Construction of residential complexes before this date cannot be subject to service tax regardless of whether rendered as service simpliciter or works contract. en-us Fri, 28 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 16:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766738 CESTAT Bangalore dismissed Revenue's appeal regarding classification of works contract service. Respondent received customer payments but failed to show taxable value in ST-3 returns. Tribunal held, citing CBEC Circular No.108/02/2009-ST, that construction services completed before sale deed execution are considered self-service and exempt from service tax prior to 01.07.2010. Construction of residential complexes before this date cannot be subject to service tax regardless of whether rendered as service simpliciter or works contract. Case-Laws Service Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766738