https://www.taxtmi.com/caselaws?id=791308 Construction of residential complexes completed before 01.07.2010 was treated as outside the service tax net, on the basis that a builder's construction of its own project before execution of the sale deed amounted to self-service. Flats allotted to land owners under a development agreement were also held not taxable, as the land-owner share arose from transfer of immovable property rather than consideration for a taxable service. The commentary further notes that specific classification prevails over general classification under Section 65A of the Finance Act, 1994, but reclassification could not support the demand where the underlying levy failed; disclosure in returns defeated suppression, so the extended period and penalty under Section 78 were not sustainable. en-us Tue, 28 Apr 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791308 Construction of residential complexes completed before 01.07.2010 was treated as outside the service tax net, on the basis that a builder's construction of its own project before execution of the sale deed amounted to self-service. Flats allotted to land owners under a development agreement were also held not taxable, as the land-owner share arose from transfer of immovable property rather than consideration for a taxable service. The commentary further notes that specific classification prevails over general classification under Section 65A of the Finance Act, 1994, but reclassification could not support the demand where the underlying levy failed; disclosure in returns defeated suppression, so the extended period and penalty under Section 78 were not sustainable. Case-Laws Service Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791308