https://www.taxtmi.com/caselaws?id=794759 Construction of residential complexes for personal use of allottees under the JNNURM scheme was treated as falling outside the service tax demand discussed here, with the pre-01.07.2010 demand also described as unsustainable in view of settled Tribunal decisions. For the period after 01.07.2010, the activity was analysed as outside the scope of works contract service on the facts stated, and the exemption under Notification No. 28/2010-ST dated 22.06.2010 was found applicable. The demand was set aside and limitation did not require examination. en-us Tue, 09 Dec 2025 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794759 Construction of residential complexes for personal use of allottees under the JNNURM scheme was treated as falling outside the service tax demand discussed here, with the pre-01.07.2010 demand also described as unsustainable in view of settled Tribunal decisions. For the period after 01.07.2010, the activity was analysed as outside the scope of works contract service on the facts stated, and the exemption under Notification No. 28/2010-ST dated 22.06.2010 was found applicable. The demand was set aside and limitation did not require examination. Case-Laws Service Tax Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794759