https://www.taxtmi.com/caselaws?id=786453 Whether service tax applied to construction of residential and commercial complexes, maintenance/repair and consulting engineer services before 01.06.2007 turned on the statutory insertion defining 'works contract' and the date the service element became taxable. The analysis affirms that the statutory definition and amendment made the service component taxable only with effect from 01.06.2007, and earlier authorities treating such activities as not leviable to service tax before that date were followed. Consequently, demands and penalties for the pre-01.06.2007 period were held unsustainable and the impugned order was set aside with consequential relief. en-us Thu, 20 Nov 2025 00:00:00 +0530 Thu, 12 Feb 2026 20:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786453 Whether service tax applied to construction of residential and commercial complexes, maintenance/repair and consulting engineer services before 01.06.2007 turned on the statutory insertion defining 'works contract' and the date the service element became taxable. The analysis affirms that the statutory definition and amendment made the service component taxable only with effect from 01.06.2007, and earlier authorities treating such activities as not leviable to service tax before that date were followed. Consequently, demands and penalties for the pre-01.06.2007 period were held unsustainable and the impugned order was set aside with consequential relief. Case-Laws Service Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786453