https://www.taxtmi.com/caselaws?id=767963 CESTAT Bangalore held that service tax demand on appellant registered under Construction of Residential Complex Service for October 2005 to April 2007 was unsustainable. Following SC precedent in CCE Kerala vs. L T Ltd., the tribunal ruled that service tax on service component of works contracts became leviable only from 01.06.2007. Despite appellant's registration under the relevant category, confirming service tax demand prior to this date was legally untenable. Appeal allowed. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 12:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767963 CESTAT Bangalore held that service tax demand on appellant registered under Construction of Residential Complex Service for October 2005 to April 2007 was unsustainable. Following SC precedent in CCE Kerala vs. L T Ltd., the tribunal ruled that service tax on service component of works contracts became leviable only from 01.06.2007. Despite appellant's registration under the relevant category, confirming service tax demand prior to this date was legally untenable. Appeal allowed. Case-Laws Service Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767963