https://www.taxtmi.com/caselaws?id=770204 CESTAT Allahabad allowed the appeal regarding service tax levy on construction of residential complex services for April 2014 to June 2017. Following Delhi HC precedent in Suresh Kumar Bansal case, the tribunal held no statutory mechanism existed to ascertain service component value in composite contracts involving construction and sale of residential complexes. Appellants were not liable for service tax payment during the disputed period. While extended limitation period invocation was upheld, the main demand was set aside on merits, resulting in automatic penalty cancellation under Sections 78(1) and 77(2). en-us Fri, 02 May 2025 00:00:00 +0530 Mon, 05 May 2025 11:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770204 CESTAT Allahabad allowed the appeal regarding service tax levy on construction of residential complex services for April 2014 to June 2017. Following Delhi HC precedent in Suresh Kumar Bansal case, the tribunal held no statutory mechanism existed to ascertain service component value in composite contracts involving construction and sale of residential complexes. Appellants were not liable for service tax payment during the disputed period. While extended limitation period invocation was upheld, the main demand was set aside on merits, resulting in automatic penalty cancellation under Sections 78(1) and 77(2). Case-Laws Central Excise Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770204