https://www.taxtmi.com/caselaws?id=798157 Construction of residential complexes by a builder for prospective purchasers before 1 July 2010 was treated as self-service and was not subject to service tax, including where undertaken through composite works contracts. The Explanation inserted in section 65(105)(zzzh) of the Finance Act, 1994 deemed construction intended for sale by a builder to be a service provided to the buyer, thereby expanding the taxable-service scope. Its operation was prospective from 1 July 2010 and did not apply to pre-insertion construction activities. Accordingly, no service tax liability arose for such pre-1 July 2010 residential-complex construction. en-us Mon, 03 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798157 Construction of residential complexes by a builder for prospective purchasers before 1 July 2010 was treated as self-service and was not subject to service tax, including where undertaken through composite works contracts. The Explanation inserted in section 65(105)(zzzh) of the Finance Act, 1994 deemed construction intended for sale by a builder to be a service provided to the buyer, thereby expanding the taxable-service scope. Its operation was prospective from 1 July 2010 and did not apply to pre-insertion construction activities. Accordingly, no service tax liability arose for such pre-1 July 2010 residential-complex construction. Case-Laws Service Tax Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798157