https://www.taxtmi.com/caselaws?id=781483 CESTAT held that amounts charged by the developer under composite contracts for construction of residential units prior to 01.07.2010 did not fall within the "construction of complex" service; the impugned order upholding demand, interest and penalty was unsustainable on merits and was set aside. The tribunal also ruled that invoking the extended period of limitation was impermissible because the taxability of works contracts during the period involved genuine interpretational disputes, so no mala fides justified extended limitation. Appeal allowed. en-us Thu, 13 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781483 CESTAT held that amounts charged by the developer under composite contracts for construction of residential units prior to 01.07.2010 did not fall within the "construction of complex" service; the impugned order upholding demand, interest and penalty was unsustainable on merits and was set aside. The tribunal also ruled that invoking the extended period of limitation was impermissible because the taxability of works contracts during the period involved genuine interpretational disputes, so no mala fides justified extended limitation. Appeal allowed. Case-Laws Service Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781483