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2011 (3) TMI 1048 - AT - Service TaxWaiver of pre-deposit - construction of residential complexes - assessee's submission that the services are self services and the Adjudicating Authority has held that having taken the advances, the service would not fall under the category of sale of residential complexes - Held that:- As it is very clear from the records that the appellants were the owners of the land and developed the properties and sold the flats to the prospective buyers by entering into different agreements. It is unconceivable that just because the appellant received advances from the prospective buyers, the sale could not be considered as sale and would fall under services. As find that the appellant has made out a prima facie case for the waiver of the pre-deposit of the amounts involved. Applications for the waiver of pre-deposit of the amounts involved are allowed and recovery thereof stayed till the disposal of the appeals.
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