https://www.taxtmi.com/caselaws?id=782468 The dominant issue was whether the entire gross amount collected from flat buyers, including sums paid onward to a landowner, constituted consideration for taxable construction/project management services, negating abatement under N/N. 26/2012-ST. The Tribunal held that only the amount retained by the assessee was consideration for its service; the balance represented value attributable to immovable property/transfer components not chargeable under the Finance Act, 1994, consistent with SC authority on works contracts and Tribunal precedent on development rights. As the assessee satisfied the notification conditions (accounting of gross receipts and non-availment of CENVAT credit) and paid service tax on the retained amount, the demand was unsustainable; Revenue's appeal was dismissed. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 17 Dec 2025 17:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782468 The dominant issue was whether the entire gross amount collected from flat buyers, including sums paid onward to a landowner, constituted consideration for taxable construction/project management services, negating abatement under N/N. 26/2012-ST. The Tribunal held that only the amount retained by the assessee was consideration for its service; the balance represented value attributable to immovable property/transfer components not chargeable under the Finance Act, 1994, consistent with SC authority on works contracts and Tribunal precedent on development rights. As the assessee satisfied the notification conditions (accounting of gross receipts and non-availment of CENVAT credit) and paid service tax on the retained amount, the demand was unsustainable; Revenue's appeal was dismissed. Case-Laws Service Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782468