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2013 (7) TMI 44 - AT - Service TaxCommercial or Industrial construction - Section 65 (25b) - Whether commercial or industrial construction Service provided on the property was a service provided "to any other person" (the prospective buyers) – new building intended for sale deemed to be a taxable service - Held that:- since admittedly the transaction in issue in the present appeal falls during the period 4.7.05 to 30.6.2006 (prior to introduction of the Explanation to Section 65(105)(zzq) and the service offered by the assessee in relation to the construction of commercial or industrial complex in respect of WTP cannot be said to be service provided or to be provided to another person, the transaction falls outside the purview of the taxable service. - as decided in Maharashtra Chamber of Housing Industry vs. UOI (2012 (1) TMI 98 - BOMBAY HIGH COURT)– demand set aside.
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