No service tax on flats constructed before 1st July 2010 with less than 12 units

Sandeep N Savani Vs Commissioner of GST & Central Excise (CESTAT Chennai)

The case of Sandeep N Savani vs. Commissioner of GST & Central Excise (CESTAT Chennai) revolves around the applicability of service tax on flats constructed prior to July 1, 2010, with less than 12 units. The appellant filed for a refund of service tax paid to the developer, leading to a series of legal proceedings.

The appellant, a landowner, entered a development agreement with the developer in 2008 for con

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