https://www.taxtmi.com/caselaws?id=797052 Composite construction contracts involving transfer of property in goods cannot be taxed as construction services for the period before 1 July 2012. Under the post-2012 negative-list regime, developer construction for buyers before a valid completion certificate is taxable as works contract service. An unreliable completion certificate does not exclude the activity from tax. Extended limitation and penalties may apply where service tax is collected without registration or payment, taxable collections are omitted, and returns are filed late, establishing deliberate suppression and intent to evade tax. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797052 Composite construction contracts involving transfer of property in goods cannot be taxed as construction services for the period before 1 July 2012. Under the post-2012 negative-list regime, developer construction for buyers before a valid completion certificate is taxable as works contract service. An unreliable completion certificate does not exclude the activity from tax. Extended limitation and penalties may apply where service tax is collected without registration or payment, taxable collections are omitted, and returns are filed late, establishing deliberate suppression and intent to evade tax. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797052