Home Highlights July 2014 Year 2014 This

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1. Refund of the service tax - construction of individual/independent residential houses - the definition of a “residential complex” leaves no manner of doubt that it would...

2. Construction of residential complexes for sale - The fact that individual residential units were for residential use of the purchaser of UDS cannot take the complex...

3. The definition of residential complex excludes from service tax levy, a complex constructed by directly engaging a person for design and planning, where the construction...

4. Car Parking Charges are admittedly towards provision of open car parking place within the residential complex - the provision of parking place within the residential...

5. Construction of Residential Complex Service - personal use or not? - tribunal is right in concluding that, if the Government of India Department could be treated as...

6. Levy of service tax - Residential Complex or not - construction of individual house/villas in residential complex having common areas, common address, common facilities...

7. Power of commissioner (appeals) to remand back the case - There are no piece of evidence to take a contrary view to the finding of the first appellate authority as to...

8. Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

9. Power of Remand - The order passed by the Commissioner (Appeals) remanding back the matter for fresh adjudication is set aside and the case is remanded back to the...

10. Validity of remanding the matter to the Assessing Authority - the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which...

11. Taxability - Construction of residential complex for personal use - staff quarters/ said residential units - work done by the sub-contractor - The services provided by...

12. Airport service - Valuation - levy of service tax on Development fees (DF) recovered from passengers - matter remanded back for fresh decision - AT

13. Construction of Residential Complex Service - Development of plots for accommodation of people in slum locality - the appellants are not engaged in any construction of...

14. Classification of services - service of construction of residential complex or not - personal use - this being a case of demand, the onus was on revenue to establish...

15. Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under...