https://www.taxtmi.com/caselaws?id=778916 CESTAT CHENNAI - AT allowed the appeal and set aside the impugned order, holding that Construction of Residential Complex Service performed by the appellant for a landowner from July 2007 to April 2008 was not exigible to service tax. Relying on SC precedent and Tribunal decisions, the bench found the work did not amount to service simpliciter and therefore fell outside service tax liability under the applicable law and negative list regime. en-us Tue, 23 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 12:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778916 CESTAT CHENNAI - AT allowed the appeal and set aside the impugned order, holding that Construction of Residential Complex Service performed by the appellant for a landowner from July 2007 to April 2008 was not exigible to service tax. Relying on SC precedent and Tribunal decisions, the bench found the work did not amount to service simpliciter and therefore fell outside service tax liability under the applicable law and negative list regime. Case-Laws Service Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778916