https://www.taxtmi.com/caselaws?id=771549 CESTAT Bangalore held that construction of residential complex services prior to 01.07.2010 were exempt from service tax. The explanation to Section 65(105)(zzzh) defining taxable service was inserted only from 01.07.2010. Board's circulars dated 29.01.2009 and 10.02.2012 clarified such services were not liable to service tax before this date. Following the precedent in Krishna Homes case, the tribunal set aside the order rejecting the refund claim and allowed the appeal with consequential relief. en-us Thu, 03 Apr 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771549 CESTAT Bangalore held that construction of residential complex services prior to 01.07.2010 were exempt from service tax. The explanation to Section 65(105)(zzzh) defining taxable service was inserted only from 01.07.2010. Board's circulars dated 29.01.2009 and 10.02.2012 clarified such services were not liable to service tax before this date. Following the precedent in Krishna Homes case, the tribunal set aside the order rejecting the refund claim and allowed the appeal with consequential relief. Case-Laws Service Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771549