Service tax exempt on sale of flat subsequent to date of issue of occupancy certificate

Commissioner of Service Tax Vs Rustomjee Evershine Joint Venture (CESTAT Mumbai) CESTAT Mumbai held that service tax on construction of complex/building is exempt when there is sale of flat subsequent to date of issue of occupancy certificate from competent authority. Accordingly, appeal of revenue dismissed. Facts- This appeal has been filed by Revenue, assailing the impugned Order-in-Original dated 17.06.2016 passed by the Commissioner, Service Tax-VI, Mumbai by which the learned Commissioner dropped the proceedings initiated against the respondent herein vide show cause notice dated 19.10.2...