https://www.taxtmi.com/caselaws?id=796646 Municipal certification issued after site verification by an authorised technical person and recording that a building was complete in all respects can establish the project's completion date for service-tax purposes. Where a later formal completion certificate is issued on the basis of that certification, the later approval is procedural and does not displace the earlier recorded date of actual completion. Accordingly, rejection of the municipal certificate dated 11.06.2010 did not support service-tax liability, interest or penalty. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796646 Municipal certification issued after site verification by an authorised technical person and recording that a building was complete in all respects can establish the project's completion date for service-tax purposes. Where a later formal completion certificate is issued on the basis of that certification, the later approval is procedural and does not displace the earlier recorded date of actual completion. Accordingly, rejection of the municipal certificate dated 11.06.2010 did not support service-tax liability, interest or penalty. Case-Laws Service Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796646