https://www.taxtmi.com/caselaws?id=767297 CESTAT Allahabad held that the appellant was not liable for service tax on construction of residential complex service during April-June 2017. Following Delhi HC and Telangana HC precedents, the tribunal found no statutory mechanism exists to determine service component value separate from undivided land share value. The demand of Rs.27,83,531 was set aside on merits and limitation grounds, as extended limitation period was improperly invoked where interpretational differences existed. Associated penalties under sections 77(2) and 78(1) were also set aside. Appeal allowed. en-us Wed, 12 Mar 2025 00:00:00 +0530 Sat, 15 Mar 2025 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767297 CESTAT Allahabad held that the appellant was not liable for service tax on construction of residential complex service during April-June 2017. Following Delhi HC and Telangana HC precedents, the tribunal found no statutory mechanism exists to determine service component value separate from undivided land share value. The demand of Rs.27,83,531 was set aside on merits and limitation grounds, as extended limitation period was improperly invoked where interpretational differences existed. Associated penalties under sections 77(2) and 78(1) were also set aside. Appeal allowed. Case-Laws Service Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767297