https://www.taxtmi.com/caselaws?id=789625 Construction of residential flats for BPL families for Haryana Housing Board was treated as construction of residential complex service and remained taxable under the pre-01.07.2012 service tax regime. The exemption in Entry 12 of Mega Exemption Notification No. 25/2012-ST took effect only from 01.07.2012 and could not be applied retrospectively to the earlier period. As the refund claim rested solely on that later exemption, it was not maintainable for service tax paid for 2009-10 to June 2012. en-us Mon, 09 Mar 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789625 Construction of residential flats for BPL families for Haryana Housing Board was treated as construction of residential complex service and remained taxable under the pre-01.07.2012 service tax regime. The exemption in Entry 12 of Mega Exemption Notification No. 25/2012-ST took effect only from 01.07.2012 and could not be applied retrospectively to the earlier period. As the refund claim rested solely on that later exemption, it was not maintainable for service tax paid for 2009-10 to June 2012. Case-Laws Service Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789625