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2013 (4) TMI 271 - AT - Service TaxServices of constructing the flat - demand has arisen due to the order-in-revision passed by the Commissioner - Held that:- The agreement is a combined agreement for sale of undivided share of land and subsequent building of the flat in the same land belonging to the prospective buyer. It has not been shown that the flat as such is being sold to the individual clients. It appears to be a case where undivided share of land alone is registered on sale and the constructed flat is merely handed over. Therefore, the merits of the case are arguable in nature. However, in view of the apparently contradicting clarifications of the Board, the invocation of extended period of limitation may not be justified. It was submitted that about Rs.13.5 lakhs was the demand within the normal period of limitation. Thus taking into account plea of financial hardship, the appellant directed to pre-deposit a sum of Rs.6,00,000/- within six weeks from today and report compliance to the Assistant Registrar on 7.8.2012 and Assistant Registrar to report to the Bench on 13.8.2012.
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