https://www.taxtmi.com/caselaws?id=785472 Classification of services concerns whether construction activity constitutes Construction of Residential Complex Service or Works Contract Service and whether service tax was leviable before 1 July 2010. The legal reasoning rests on settled precedent that construction of a residential complex, whether characterized as service simpliciter or as a works contract, was not subject to service tax prior to 1-7-2010; therefore the prior demand was correctly treated as non-leviable and the impugned order dropping the demand was upheld, resulting in dismissal of the Revenue appeal. en-us Thu, 11 Dec 2025 00:00:00 +0530 Sat, 24 Jan 2026 08:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785472 Classification of services concerns whether construction activity constitutes Construction of Residential Complex Service or Works Contract Service and whether service tax was leviable before 1 July 2010. The legal reasoning rests on settled precedent that construction of a residential complex, whether characterized as service simpliciter or as a works contract, was not subject to service tax prior to 1-7-2010; therefore the prior demand was correctly treated as non-leviable and the impugned order dropping the demand was upheld, resulting in dismissal of the Revenue appeal. Case-Laws Service Tax Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785472