TMI Blog2013 (11) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... Prima facie case not in favour of assessee - Stay granted partly. - ST/40351/2013 - - - Dated:- 31-5-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Ms. Radhika Chandrasekar, Advocate For the Respondent: Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John; The applicant is engaged in the business of construction of residential complexes. They have been f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and is pleading her case that this activity is not taxable. Opposing the prayer, the learned AR submits that the circular makes it clear that service tax is payable when the land is sold first and thereafter construction is done for such person for whom land is sold. He submits that the issue has already been decided by the Tribunal in the case of LCS City Makers Pvt. Ltd. Vs. Commissioner of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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