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2013 (10) TMI 810 - AT - Service TaxStay application - Demand of service tax - Construction of residential complex - Held that:- applicant disclosed that the applicant engaged the contractor for construction of the flats. The facts of the case as narrated in the impugned order seem to have not been placed before the authority will be examined at the time of appeal hearing. The applicability of the Board circular would depend on the facts of the case after examining in detail with agreement. Prima facie, we find that it is not a case for waiver of entire amount of tax along with interest and penalty - Prima facie case not in favour of assessee - Stay granted partly.
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