No Service Tax for Residential Complexes Developed for Co-op Society Members’ Personal Use

Saumya Developers Vs C.C.E. & S.T.-CGST & Central Excise (CESTAT Ahmedabad) Saumya Developers, in a legal battle against the Central Excise authorities, challenged a Service Tax demand of Rs. 18,10,742/- along with interest and penalties, as upheld by the Order-In-Appeal. The crux of the issue revolved around whether Saumya Developers were liable to pay this demand. The case originated from a Show Cause Notice issued on March 25, 2021, for the fiscal years 2015-16 to 2017-18, based on data shared by the Income Tax authorities. The subsequent Order-In-Original confirmed the Service Tax...