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2014 (10) TMI 63 - AT - Service TaxConstruction of complex service - construction of National Games village - Held that:- If services are provided to the individuals, it may not amount to residential complex service prior to 01.07.2010 as observed in the case of Krishna Homes [2014 (3) TMI 694 - CESTAT AHMEDABAD] of this Tribunal. What is constructed and handed over to individual is an apartment and not a complex. This was the clarification issued by the Board. - appellant has been able to make out a prima facie case to show that the demand for the period prior to 01.07.2010 in respect of construction of complex service, National Games Village is prima facie sustainable - stay granted.
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