https://www.taxtmi.com/caselaws?id=794838 Construction of residential complexes undertaken by builders or developers before 1 July 2010 was treated as self-service until execution of the sale deed and was not liable to service tax. This position followed a consistent line of precedent and a CBEC clarification. Flats allotted to landowners were likewise treated as part of an arrangement for transfer of property rather than provision of a taxable service. Consequently, service tax was not leviable on residential complexes completed before that date, including the landowners' share. en-us Fri, 10 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794838 Construction of residential complexes undertaken by builders or developers before 1 July 2010 was treated as self-service until execution of the sale deed and was not liable to service tax. This position followed a consistent line of precedent and a CBEC clarification. Flats allotted to landowners were likewise treated as part of an arrangement for transfer of property rather than provision of a taxable service. Consequently, service tax was not leviable on residential complexes completed before that date, including the landowners' share. Case-Laws Service Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794838