https://www.taxtmi.com/caselaws?id=789227 Construction of complex service for the period before 01.07.2010 was held not liable to service tax in light of the Board circulars and the later explanation inserted into section 65(105)(zzzh) of the Finance Act, 1994. As the demand itself was unsustainable for the relevant period, the confirmation of interest and penalties could not survive. The demand was therefore set aside, and the assessee succeeded on the taxability issue for the pre-amendment period. en-us Tue, 03 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789227 Construction of complex service for the period before 01.07.2010 was held not liable to service tax in light of the Board circulars and the later explanation inserted into section 65(105)(zzzh) of the Finance Act, 1994. As the demand itself was unsustainable for the relevant period, the confirmation of interest and penalties could not survive. The demand was therefore set aside, and the assessee succeeded on the taxability issue for the pre-amendment period. Case-Laws Service Tax Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789227