Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Pre-July 2010 Residential Construction Exempt from Service Tax; CESTAT Hyderabad Invalidates Penalty & Mandates Composition Scheme Reconsideration
CESTAT Hyderabad ruled that construction of residential complexes before 01.07.2010 is not taxable under service tax, quashing penalties imposed for interpretational disputes. The tribunal directed reconsideration of demands under the composition scheme, offering relief to contractors facing retrospective tax liabilities.