https://www.taxtmi.com/caselaws?id=767515 Construction of residential units for a housing board was treated as a composite works contract rather than construction of complex service for the earlier period, so service tax was not leviable on that basis. For the later period, exemption under Notification No. 25/2012-S.T. applied because the recipient was a governmental authority and the activity concerned construction of residential houses falling within exempt original works for public purpose. The construction activity was therefore not exigible to service tax for the impugned period, with consequential relief granted. en-us Mon, 17 Mar 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767515 Construction of residential units for a housing board was treated as a composite works contract rather than construction of complex service for the earlier period, so service tax was not leviable on that basis. For the later period, exemption under Notification No. 25/2012-S.T. applied because the recipient was a governmental authority and the activity concerned construction of residential houses falling within exempt original works for public purpose. The construction activity was therefore not exigible to service tax for the impugned period, with consequential relief granted. Case-Laws Service Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767515