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2014 (10) TMI 204 - AT - Service TaxWaiver of pre deposit - commercial or industrial Construction Service - Held that:- Nagpur Improvement Trust gets flats constructed for renting out to low income group or slum dwellers, it would be construction of complex by a person directly engaging the service of another person and such complex is intended for personal use. Such complexes are specially excluded from the scope of the levy. Therefore, as far as the demand of service tax in respect of residential complex built for Nagpur Improvement Trust and Ramtek Municipal Council is concerned, the appellant has made out a prima facie case for grant of stay. - in respect of construction of meditation centre for Nagpur Municipal Corporation, prima facie it appears that the said activity cannot be considered as a Commercial or Industrial Construction Service. Thus, out of a total of ₹ 7,14,903/-, service tax liability would accrue mainly in respect of construction of tourist centre for MTDC and liability in this regard would be approx. ₹ 85,000 - Partial stay granted.
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