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2013 (10) TMI 636 - CESTAT CHENNAIConstruction of Residential Complexes – Waiver of Pre-deposit - The applicant was engaged in the business of construction of residential complexes - Held that:- Following LCS City Makes Vs CST Chennai [2012 (6) TMI 363 - CESTAT, CHENNAI ] - Already in large number of cases of this type order had been passed - Most of the issues raised are decided in favour of Revenue - There are certain issues relating to valuation of service rendered to the owner of the land which may need to be considered in view of certain guidelines issued by CBEC – construction was done collecting money from the persons for whom the flats were being constructed and at the end of construction, there was no registration of flat - Therefore it is a clear case of providing service and not the case of sale of flats - To be fair to all the parties concerned, we follow the norm of ordering 50% of the service tax demanded for admission of appeal - Consideration the fact that applicant already has already deposited amount for pre-deposit – stay granted partly.
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