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2011 (4) TMI 1023 - GUJARAT HIGH COURT
Building developer - Whether the construction activity being performed/undertaken by assessee as a service to Co-operative Housing Society and its members, is a taxable activity or not - there is nothing to indicate that the respondent has been hired as a contractor by the society so as to bring the activities of the respondent within the ambit of taxable services as contemplated under section 65(105)(zzzh) of the Act - In the absence of there being any service provider and service recipient in relation to the transaction in question, the Tribunal was justified in holding that the transaction in this case cannot be considered as taxable