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Service Tax - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Effect of negative regime on Construction of Complex Services - ...

Service Tax

January 27, 2022

Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu of the development rights - In the present case the respondent has discharged the complete service tax liability on the gross amount received by him for providing the taxable services. Once he have discharged the tax liability on the gross consideration received by him by the sale of flats to new buyers, the demand of service tax for the flats handed over to the existing members of the societies without any consideration cannot be sustained. - AT

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