https://www.taxtmi.com/caselaws?id=788089 Construction of residential complexes that amounts to self provision by the builder/promoter is not subject to service tax for the period before the statutory expansion of taxable scope with effect from 01.07.2010; applying the self service principle and relevant Board guidance, no service tax liability was sustained for the disputed months. Consequentially, cenvat credit availed and used to discharge that liability requires re determination under the Cenvat Credit Rules, 2004; the exact quantum and method of reversal or adjustment is remitted to the original authority for fresh computation and disposal. en-us Thu, 15 Jan 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788089 Construction of residential complexes that amounts to self provision by the builder/promoter is not subject to service tax for the period before the statutory expansion of taxable scope with effect from 01.07.2010; applying the self service principle and relevant Board guidance, no service tax liability was sustained for the disputed months. Consequentially, cenvat credit availed and used to discharge that liability requires re determination under the Cenvat Credit Rules, 2004; the exact quantum and method of reversal or adjustment is remitted to the original authority for fresh computation and disposal. Case-Laws Service Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788089