https://www.taxtmi.com/caselaws?id=787998 Construction of residential complexes completed before 01.07.2010 was treated as outside Service Tax levy, while the later statutory explanation marked a change in the taxable position for subsequent periods. The commentary also notes that composition benefits and allowable deductions should be applied in reworking the taxable value, with material-component deductions and prior payments adjusted in the fresh computation. On limitation and penalty, it states that an interpretational dispute and retrospective amendment, without cogent evidence of suppression or intent to evade, do not justify extended limitation or penalty. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787998 Construction of residential complexes completed before 01.07.2010 was treated as outside Service Tax levy, while the later statutory explanation marked a change in the taxable position for subsequent periods. The commentary also notes that composition benefits and allowable deductions should be applied in reworking the taxable value, with material-component deductions and prior payments adjusted in the fresh computation. On limitation and penalty, it states that an interpretational dispute and retrospective amendment, without cogent evidence of suppression or intent to evade, do not justify extended limitation or penalty. Case-Laws Service Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787998