Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 561 - AT - Service TaxWaiver of pre-deposit - Service tax demand - amount received on sale of the flats which were in the appellant’s share in terms of their agreement with the land owners – Held that:- Prior to amendment, 16-6-2005, when Explanation to Section 65(105)(zzzh) was not there, the activity of construction of flats by the builder/developer for various prospective buyer against the flat agreement entered into by them could not be called the service of construction of residential complexes - requirement of pre-deposit of Service tax demand, interest and penalty is waived
|