Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1002 - AT - Service TaxDemand of service tax - Construction of residential complex - Service tax liability of Developer - Held that:- Tribunal has been consistently holding that where UDS is sold first and then construction is done for the land owners, there is a service involved which fact is confirmed by the fact that there is no sale of constructed flats. Construction done after sale of UDS cannot be considered as a business of sale of flats but only as a business of providing service to the person to whom UDS was sold - prima facie there is a relationship of service provider and service recipient in this case and the clarifications issued by the CBEC are not applicable to the facts of the present case - Conditional Stay granted.
|