https://www.taxtmi.com/caselaws?id=781048 CESTAT CHENNAI - AT allowed the appeal and set aside the impugned order, holding that the appellant had constructed residential flats and the Department failed to prove the appellant provided services contracted by buyers for commercial or industrial use. The Tribunal found the activity fell within works contract services for the period prior to 01.06.2007, so commercial or industrial construction service did not apply, and the appellant could not be saddled with service tax liability. en-us Thu, 06 Nov 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781048 CESTAT CHENNAI - AT allowed the appeal and set aside the impugned order, holding that the appellant had constructed residential flats and the Department failed to prove the appellant provided services contracted by buyers for commercial or industrial use. The Tribunal found the activity fell within works contract services for the period prior to 01.06.2007, so commercial or industrial construction service did not apply, and the appellant could not be saddled with service tax liability. Case-Laws Service Tax Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781048