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2012 (7) TMI 319 - AT - Service TaxConstruction services - taxability - Construction activities undertaken on own land for residential complexes, which are further sold to the prospective buyers - Held that:- In view of decision in case of Magus Construction P.Ltd (2008 (5) TMI 18 (HC)), wherein it has been held that when a builder, promoter or developer undertakes construction activity for its own self, then in such cases, in the absence of relationship of service provider and service recipient , the question of providing taxable service to any person by any other person does not arise at all - Decided in favor of assessee.
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