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2014 (5) TMI 648 - AT - Service TaxWaiver of pre deposit - Construction of Complex services - Held that:- It is undisputed that the appellant had rendered services/ constructed 112 residential buildings for Surat Municipal Corporation. It is also undisputed that these residential buildings were allotted to the families who are identified as Below Poverty Line families based on lottery system. It is not very clear from the records that Surat Municipal Corporation has charged any amount from these families. We find that the contract entered by the appellant with Surat Municipal Corporation specifically talks about the execution of property only for construction of building under ‘JNURMP’ scheme and they are paid by Surat Municipal Corporation. Prima-facie, we are of the view that the said construction activities of the appellant may not be covered under the taxable category of Commercial Construction - Stay granted.
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