https://www.taxtmi.com/caselaws?id=769150 CESTAT Hyderabad held that service tax was not leviable on construction of residential complexes prior to 01.07.2010. For the post-2010 period, demand calculation must consider retrospective amendments under Finance Act 2017. Extended limitation period was not invokable due to genuine confusion regarding tax applicability during the relevant period, evidenced by subsequent retrospective amendments. Renting of immovable property was not taxable per se until retrospective amendments. Matter remanded to Adjudicating Authority for recalculation considering amended provisions and adjusting payments already made. Demand restricted to normal limitation period with applicable interest. en-us Mon, 07 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769150 CESTAT Hyderabad held that service tax was not leviable on construction of residential complexes prior to 01.07.2010. For the post-2010 period, demand calculation must consider retrospective amendments under Finance Act 2017. Extended limitation period was not invokable due to genuine confusion regarding tax applicability during the relevant period, evidenced by subsequent retrospective amendments. Renting of immovable property was not taxable per se until retrospective amendments. Matter remanded to Adjudicating Authority for recalculation considering amended provisions and adjusting payments already made. Demand restricted to normal limitation period with applicable interest. Case-Laws Service Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769150