https://www.taxtmi.com/caselaws?id=773735 CESTAT Hyderabad ruled on service tax liability for three residential construction projects. For Project Prakruti Nivas (612 villas) and Project Sri Vajralayam, the Tribunal held that since completion certificates were obtained before 01.07.2010, no service tax was payable despite payments received after that date, following Board's clarification dated 29.01.2009. The demand notices were deemed unsustainable. For Project Srinivasa Krupa, the matter was remanded for recalculation of service tax liability under Rule 2A, requiring only 25% of total consideration as taxable value. Appeal was allowed in part with partial remand. en-us Thu, 26 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773735 CESTAT Hyderabad ruled on service tax liability for three residential construction projects. For Project Prakruti Nivas (612 villas) and Project Sri Vajralayam, the Tribunal held that since completion certificates were obtained before 01.07.2010, no service tax was payable despite payments received after that date, following Board's clarification dated 29.01.2009. The demand notices were deemed unsustainable. For Project Srinivasa Krupa, the matter was remanded for recalculation of service tax liability under Rule 2A, requiring only 25% of total consideration as taxable value. Appeal was allowed in part with partial remand. Case-Laws Service Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773735