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2014 (1) TMI 1093 - CESTAT BANGALOREWaiver of pre deposit - Whether service tax under the above head can be levied at all and collected from the appellant inasmuch as each building which was constructed with self-contained facilities consists of only 12 dwelling units - Held that:- first item of demand pertains to residential complexes constructed by the appellant for the Government of Andhra Pradesh. Each building consists of 12 dwelling units. There are several such buildings constructed by the appellant in the same place for the Government - The second and third items of demand are under the head “management, maintenance or repair service”. It is submitted by the consultant for the appellant that these demands pertain to maintenance/repairs of a Government hospital and a Government college - period of demand in the instant case is comprised in the above period for which management, maintenance or repair of non-commercial Government buildings were exempted from levy of service tax - Stay granted.
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