https://www.taxtmi.com/caselaws?id=779819 CESTAT CHENNAI - AT allowed the appeal and set aside the impugned order, holding that construction-of-residential-complex services rendered June 2005-March 2008 were not exigible to service tax as mere services; composite contracts were taxable only under works contract service from 01.06.2007 and contracts transferring immovable property were brought within taxable service only from 01.07.2010. Consequential interest and penalty were held not payable. The appellant's CENVAT credit availed and duty paid require verification and any excess duty is to be refunded while granting relief. en-us Fri, 26 Sep 2025 00:00:00 +0530 Mon, 13 Oct 2025 16:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779819 CESTAT CHENNAI - AT allowed the appeal and set aside the impugned order, holding that construction-of-residential-complex services rendered June 2005-March 2008 were not exigible to service tax as mere services; composite contracts were taxable only under works contract service from 01.06.2007 and contracts transferring immovable property were brought within taxable service only from 01.07.2010. Consequential interest and penalty were held not payable. The appellant's CENVAT credit availed and duty paid require verification and any excess duty is to be refunded while granting relief. Case-Laws Service Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779819