https://www.taxtmi.com/caselaws?id=797735 Construction of independent residential houses on separate plots does not fall within Construction of Complex Service unless every statutory element of a residential complex is established, including more than twelve units, common areas and specified common facilities. Roads and open spaces transferred to a municipal authority do not, without more, establish those requirements. Contracts involving construction together with supply or transfer of materials require classification under the works contract service framework; a simpliciter demand under Construction of Complex Service is unsustainable. Extended limitation and penalties do not apply where departmental knowledge and earlier service-tax refunds demonstrate a bona fide interpretive dispute rather than suppression, wilful misstatement or deliberate evasion. en-us Tue, 25 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797735 Construction of independent residential houses on separate plots does not fall within Construction of Complex Service unless every statutory element of a residential complex is established, including more than twelve units, common areas and specified common facilities. Roads and open spaces transferred to a municipal authority do not, without more, establish those requirements. Contracts involving construction together with supply or transfer of materials require classification under the works contract service framework; a simpliciter demand under Construction of Complex Service is unsustainable. Extended limitation and penalties do not apply where departmental knowledge and earlier service-tax refunds demonstrate a bona fide interpretive dispute rather than suppression, wilful misstatement or deliberate evasion. Case-Laws Service Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797735