https://www.taxtmi.com/caselaws?id=791166 For the pre-1 July 2010 period, residential construction undertaken as a composite arrangement was treated as outside service tax on construction of residential complex service, following the settled Tribunal view and the CBEC circular. The text also states that maintenance charges embedded in the construction agreement were not taxable as management, maintenance or repair service where they were not separately contracted or independently collected after completion. On those facts, both demands were set aside and the entire tax demand was annulled. en-us Fri, 13 Feb 2026 00:00:00 +0530 Thu, 07 May 2026 07:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791166 For the pre-1 July 2010 period, residential construction undertaken as a composite arrangement was treated as outside service tax on construction of residential complex service, following the settled Tribunal view and the CBEC circular. The text also states that maintenance charges embedded in the construction agreement were not taxable as management, maintenance or repair service where they were not separately contracted or independently collected after completion. On those facts, both demands were set aside and the entire tax demand was annulled. Case-Laws Service Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791166