https://www.taxtmi.com/caselaws?id=794838 Service tax liability on pre-01.07.2010 construction of residential complexes is described as not arising where builders or developers undertook their own projects before that date. The note states that such construction was treated as self-service until execution of the sale deed and therefore not taxable. It further states that the same treatment applied to flats allotted to landowners, because that share formed part of a property-transfer arrangement rather than a taxable service. The operative point presented is that construction of residential complexes completed before 01.07.2010, including the landowners' share, was not regarded as liable to service tax. 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 Service tax liability on pre-01.07.2010 construction of residential complexes is described as not arising where builders or developers undertook their own projects before that date. The note states that such construction was treated as self-service until execution of the sale deed and therefore not taxable. It further states that the same treatment applied to flats allotted to landowners, because that share formed part of a property-transfer arrangement rather than a taxable service. The operative point presented is that construction of residential complexes completed before 01.07.2010, including the landowners' share, was not regarded as liable to service tax. Case-Laws Service Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794838