https://www.taxtmi.com/caselaws?id=470774 Construction of residential complex services rendered by a builder or authorised person became taxable only from 1 July 2010; therefore, no service tax was payable for the disputed pre-taxability period and the demand was unsustainable. A demand also could not be confirmed under the statutory provision for confirmation when the show cause notice had not invoked the prerequisite demand provision, as this exceeded the notice's scope. The service-tax demand and consequential interest and penalties were set aside. en-us Thu, 18 Sep 2025 00:00:00 +0530 Fri, 07 Aug 2026 18:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470774 Construction of residential complex services rendered by a builder or authorised person became taxable only from 1 July 2010; therefore, no service tax was payable for the disputed pre-taxability period and the demand was unsustainable. A demand also could not be confirmed under the statutory provision for confirmation when the show cause notice had not invoked the prerequisite demand provision, as this exceeded the notice's scope. The service-tax demand and consequential interest and penalties were set aside. Case-Laws Service Tax Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470774