https://www.taxtmi.com/highlights?id=92862 CESTAT held that the demand for service tax on amounts received up to 30.06.2012 from the State-affiliated urban improvement trust cannot be sustained because the trust did not fall within the statutory definition of "person" operative before 01.07.2012; accordingly that portion of the demand was set aside. For the period July 2012-March 2015 the Tribunal upheld the demand, finding the trust's sale of EWS/LIG flats to be a commercial supply not covered by the notified exemption and that the appellant was not entitled to reliance on Notification No.25/2012; however, taxable events were to be quantified by dates of payment under the continuous-supply principle. Extended-period invocation was rejected and penalties were set aside; the impugned order was modified and the appeal allowed. en-us Fri, 26 Sep 2025 08:26:58 +0530 Fri, 26 Sep 2025 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92862 CESTAT held that the demand for service tax on amounts received up to 30.06.2012 from the State-affiliated urban improvement trust cannot be sustained because the trust did not fall within the statutory definition of "person" operative before 01.07.2012; accordingly that portion of the demand was set aside. For the period July 2012-March 2015 the Tribunal upheld the demand, finding the trust's sale of EWS/LIG flats to be a commercial supply not covered by the notified exemption and that the appellant was not entitled to reliance on Notification No.25/2012; however, taxable events were to be quantified by dates of payment under the continuous-supply principle. Extended-period invocation was rejected and penalties were set aside; the impugned order was modified and the appeal allowed. Highlights Service Tax Fri, 26 Sep 2025 08:26:58 +0530 https://www.taxtmi.com/highlights?id=92862