Service Tax Not Payable On Flats Constructed Prior To 01.07.2010, Having Less Than 12 Flats: CESTAT

n a significant decision, the Service Tax Appellate Tribunal in Chennai recently rendered a final order (No. 40391/2024) dated 08.04.2024, pertaining to Service Tax Appeal No.40035 of 2020. The Case Details: The case involved M/s. Sandeep N Savani, represented by Shri Sudhir, Chartered Accountant as the appellant, challenging an order-in-appeal (No. 274/2019) dated 25.9.2019 issued by the Commissioner of Central Tax (Appeals – II), Chennai. The dispute revolved around a…