https://www.taxtmi.com/caselaws?id=773557 CESTAT Bangalore held that service tax demand on Construction of Residential Complex Service cannot be sustained for periods prior to 01.07.2010, as such contracts were not covered under Section 65(105)(zzzh) before the introduction of explanation effective from that date. The Tribunal relied on Board Circulars dated 29.01.2009 and 10.02.2012, and precedent from Krishna Homes case. Demand under Management, Maintenance or Repair Service was also rejected on similar grounds. Appeal allowed. en-us Tue, 01 Apr 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773557 CESTAT Bangalore held that service tax demand on Construction of Residential Complex Service cannot be sustained for periods prior to 01.07.2010, as such contracts were not covered under Section 65(105)(zzzh) before the introduction of explanation effective from that date. The Tribunal relied on Board Circulars dated 29.01.2009 and 10.02.2012, and precedent from Krishna Homes case. Demand under Management, Maintenance or Repair Service was also rejected on similar grounds. Appeal allowed. Case-Laws Service Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773557