Service Tax Demand Set Aside as Residential Construction Activity before 01.07.2010 Was Not Taxable

Skyline Builders (Trivandrum) Vs Commissioner of Central Excise (CESTAT Bangalore) The appeal before the CESTAT Bangalore arose from an order confirming service tax demands against the appellant engaged in construction-related services, including “Construction of Complex Service,” “Management, Maintenance or Repair Service,” and “Real Estate Agents Service” for the period from 16.06.2005 to March 2009. The appellant did not dispute tax liability under “Real Estate Agents Service” but challenged demands under the other two categories. The primary issue concerned whether service ...