https://www.taxtmi.com/caselaws?id=782237 CESTAT Hyderabad dismissed the Revenue's appeal and partly allowed the assessee's appeal. It held that the assessee may discharge service tax liability under the Works Contract Composition Scheme and directed recomputation accordingly. Demands for construction services rendered prior to 1.7.2010 were set aside as such services were not taxable before the statutory amendment. Service tax on amounts received under individual works contracts for completion of flats for personal use was also held non-taxable, even after 1.7.2010. The Tribunal further ruled that extended limitation under section 73 was not invokable since ST-3 returns had been filed and the lapse lay with the Department, confining demand to the normal period. All penalties were set aside under section 80. en-us Tue, 25 Nov 2025 00:00:00 +0530 Wed, 26 Nov 2025 10:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782237 CESTAT Hyderabad dismissed the Revenue's appeal and partly allowed the assessee's appeal. It held that the assessee may discharge service tax liability under the Works Contract Composition Scheme and directed recomputation accordingly. Demands for construction services rendered prior to 1.7.2010 were set aside as such services were not taxable before the statutory amendment. Service tax on amounts received under individual works contracts for completion of flats for personal use was also held non-taxable, even after 1.7.2010. The Tribunal further ruled that extended limitation under section 73 was not invokable since ST-3 returns had been filed and the lapse lay with the Department, confining demand to the normal period. All penalties were set aside under section 80. Case-Laws Service Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782237