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2010 (11) TMI 363 - AT - Service TaxWaiver of pre-deposit - Construction of residential complex - Impugned show-cause notice on the ground that they had provided construction service for construction of their residential premises not free of cost but for consideration - Prima facie, the owners of the land have received the constructed flats against which they have traded part of the value of the land and for remaining part of the value of the land they have received cash/cheque - As such, it cannot be held at the prima facie stage of hearing the stay application that no construction service has been rendered. The Larger Bench of the Tribunal has already decided that the works contract can be vivisected even for the period prior to separate levy on such works contract and portion of the works contract can be subjected to service tax if the same is otherwise covered by a specific entry under the service tax law [2010 -TMI - 76005 - CESTAT, NEW DELHI - LB] - Do not have a case for total waiver of the predeposit - The value of the constructed flats would also include supply of materials - Direct the appellants to predeposit Rs. 50,000/- The predeposit of the balance amount shall remain waived.
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