Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 314 - AT - Service TaxWaiver of pre deposit - Construction of residential and commercial complex service - Held that:- Even if there is a transfer of undivided share of land and a separate agreement is entered into for construction of apartment, the agreement would not lead to the service of construction of residential complex but only a part of the complex. This became exigible only after the insertion of explanation. As regards the second differentiation, we do not find any relevance. what was being sold and agreed to be constructed was an apartment which is nothing but part of a residential complex and therefore prior to 01/07/2010, it could not have been taxed and since the nature of transaction does not make the difference of the outcome, the decision in the case of Krishna Homes [2014 (3) TMI 694 - CESTAT AHMEDABAD] would apply since it examines the issue in great detail and has considered all aspects. Unfortunately the decision in the case of LCS City Makers [2012 (6) TMI 363 - CESTAT, CHENNAI] was not brought to the notice of the Bench. In our opinion, what is required to be seen is what exactly is the agreement for. If the agreement is not for the whole complex, for the period prior to 01/07/2010, prima facie, there cannot be any demand. In view of the above discussion, we consider that the appellant has made out a prima facie case for waiver of pre-deposit of balance dues and recovery thereof for 180 days from the date of this order. - Stay granted.
|