https://www.taxtmi.com/caselaws?id=467485 Construction-of-residential-complex services performed before 1 July 2010 are not subject to service tax under the stated circular-based treatment. From that date, taxability depends on whether consideration or development rights were received before issuance of the completion certificate. Landowner-share consideration is likewise not taxable for projects completed before 1 July 2010, subject to verification of completion certificates; subsequent projects or receipts require verification of the timing of development rights or payments. Projects comprising 12 units are treated as exempt. Verification and fresh adjudication are confined to post-1 July 2010 receipts and completion certificates; specified penalties were set aside, while penalties for statutory filing and compliance defaults remained applicable. en-us Fri, 07 Mar 2025 00:00:00 +0530 Fri, 20 Mar 2026 18:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467485 Construction-of-residential-complex services performed before 1 July 2010 are not subject to service tax under the stated circular-based treatment. From that date, taxability depends on whether consideration or development rights were received before issuance of the completion certificate. Landowner-share consideration is likewise not taxable for projects completed before 1 July 2010, subject to verification of completion certificates; subsequent projects or receipts require verification of the timing of development rights or payments. Projects comprising 12 units are treated as exempt. Verification and fresh adjudication are confined to post-1 July 2010 receipts and completion certificates; specified penalties were set aside, while penalties for statutory filing and compliance defaults remained applicable. Case-Laws Service Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467485