https://www.taxtmi.com/caselaws?id=787658 Tribunal addressed service tax on construction services: it held liability for residential construction did not arise before 01.07.2010 and set aside pre-01.07.2010 demands. It found demands on the landowner's share unsustainable where valuation under Section 67 and rules produced double taxation, and directed their cancellation. For post-01.07.2010 periods the Tribunal noted a retrospective amendment to Rule 2A and that abatement and cum-tax benefits were not applied; it remanded for re-quantification applying amended valuation rules, eligible 75% abatement and adjustment of amounts paid, and found extended limitation inapplicable on the facts. en-us Mon, 09 Mar 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787658 Tribunal addressed service tax on construction services: it held liability for residential construction did not arise before 01.07.2010 and set aside pre-01.07.2010 demands. It found demands on the landowner's share unsustainable where valuation under Section 67 and rules produced double taxation, and directed their cancellation. For post-01.07.2010 periods the Tribunal noted a retrospective amendment to Rule 2A and that abatement and cum-tax benefits were not applied; it remanded for re-quantification applying amended valuation rules, eligible 75% abatement and adjustment of amounts paid, and found extended limitation inapplicable on the facts. Case-Laws Service Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787658