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2013 (12) TMI 906 - CESTAT BANGALOREDemand of service tax - Construction of Residential Complexes - Works Contract Service - Held that:- definition of “Residential Complex” at Section 65(91a) will apply both for levy under “Construction of Residential Complex” as well as under “Works Contract Service” because this expression is used in Section 65(105)(zzzh) and 65(105)(zzzza). The clarification issued by C.B.E.& C. is prima facie applicable to the situation at hand. Therefore we grant waiver of pre-deposit of dues for the admission of appeal and there shall be stay on its recovery during the pendency of the appeal - Stay granted.
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