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2013 (9) TMI 255 - CESTAT CHENNAIConstruction of Residential Complex u/s 65(105)(zzzh) – Undivided Share of Land - waiver of Pre-deposit - The appellant was engaged in the business of developing properties and constructing residential complex - During the period 2006-07 to 2008-09, they did not pay service tax on consideration received for such activity - Whether there was service tax liability in cases where undivided share of land was first sold were registered and thereafter construction was done - Held that:- Prima facie the Commissioner had given appropriate abatement - The matter of double counting of same consideration was to be seen at the time of final hearing - Relying upon LCS City Makers Pvt. Ltd. Vs CST Chennai 2012 (6) TMI 363 - CESTAT, CHENNAI - There was some merit in the argument regarding land development - There was no merit in the argument regarding time bar because at no stage the Board clarified that if land was sold first and then construction is undertaken, there was no service tax liability - The appellant was directed to make a pre-deposit of 40 lakhs - Upon such deposit, the pre-deposit of balance of dues to be waived and stayed till pendency of appeal – Conditional Stay Granted.
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