https://www.taxtmi.com/caselaws?id=463265 CESTAT held that the appellant's construction of residential complexes for the period 01.07.2010 to 30.08.2012 falls within 'Works Contract' service and not 'Construction of Complex' service under Section 65(105)(zzzh). The tribunal accepted the appellant's position on valuing materials and entitling them to the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007. The earlier adjudication treating the activity as Construction of Complex services was set aside, and the appellant was held eligible for the composition scheme; the appeal was allowed. en-us Fri, 23 Aug 2024 00:00:00 +0530 Wed, 20 Aug 2025 18:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463265 CESTAT held that the appellant's construction of residential complexes for the period 01.07.2010 to 30.08.2012 falls within 'Works Contract' service and not 'Construction of Complex' service under Section 65(105)(zzzh). The tribunal accepted the appellant's position on valuing materials and entitling them to the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007. The earlier adjudication treating the activity as Construction of Complex services was set aside, and the appellant was held eligible for the composition scheme; the appeal was allowed. Case-Laws Service Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463265