https://www.taxtmi.com/caselaws?id=788311 Construction-related services under the category of works contract service were treated as not taxable for the period from 01.04.2009 to 30.06.2010. The Tribunal view and CBEC circulars were followed on the basis that such construction activity was not liable to service tax before 01.07.2010, and the issue was considered no longer res integra. The operative effect was that no service tax could be levied for the impugned period, so the demand could not be sustained. en-us Wed, 18 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788311 Construction-related services under the category of works contract service were treated as not taxable for the period from 01.04.2009 to 30.06.2010. The Tribunal view and CBEC circulars were followed on the basis that such construction activity was not liable to service tax before 01.07.2010, and the issue was considered no longer res integra. The operative effect was that no service tax could be levied for the impugned period, so the demand could not be sustained. Case-Laws Service Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788311