https://www.taxtmi.com/caselaws?id=796228 Composite construction and sale agreements for residential flats substantially undertaken before 1 July 2010 could not be subjected to service tax on composite consideration where no statutory mechanism existed to segregate goods and service components. Construction for individual purchasers' personal use was also described as falling outside the meaning of a residential complex under the applicable exclusion and departmental clarification. The extended limitation period was not available where the assessee was registered, filed returns, and the dispute involved an unsettled interpretational issue without deliberate suppression or wilful misstatement. Consequently, the service-tax demand, interest and penalties were stated to be unsustainable, subject to verification and adjustment of any late fee paid. en-us Fri, 31 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796228 Composite construction and sale agreements for residential flats substantially undertaken before 1 July 2010 could not be subjected to service tax on composite consideration where no statutory mechanism existed to segregate goods and service components. Construction for individual purchasers' personal use was also described as falling outside the meaning of a residential complex under the applicable exclusion and departmental clarification. The extended limitation period was not available where the assessee was registered, filed returns, and the dispute involved an unsettled interpretational issue without deliberate suppression or wilful misstatement. Consequently, the service-tax demand, interest and penalties were stated to be unsustainable, subject to verification and adjustment of any late fee paid. Case-Laws Service Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796228