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2013 (11) TMI 762 - CESTAT CHENNAITaxability of service - Construction of residential complexes for sale - Relationship between assessee and buyers - Bar of limitation - Held that:- there is a relationship of service provider and service recipient between the applicant and the prospective buyers of the individual residential units as it is evidenced by the contract between the two parties. The contract is not for sale of flats but for providing construction service - residential complex was not for the residence of the applicant but the individual residence units were constructed for residential use of the persons for whom such units were constructed. The fact that individual residential units were for residential use of the purchaser of UDS cannot take the complex outside the definition. Any interpretation to the contrary will make the entry otiose. Adjudicating authority has not extended abatement as per the Notification No. 1/06-ST towards the value of the materials used in the construction activity which the applicant is prima facie eligible for. Since the demand is based on information unearthed during investigation and not voluntarily disclosed, we are prima facie not in agreement with the argument that the demand is time barred - Assessee directed to make a pre deposit - Stay granted partly.
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