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2015 (6) TMI 869 - AT - Service TaxConstruction of city - Services rendered for providing preferential location, "club or association service", "renting of immovable property service" and "short term accommodation service - Held that:- Pharma city is nothing but a commercial complex where Pharma industries have set up their units. The learned CA also relied upon the letter from the TRU dated 26.2.2010 to submit that in paragraph 8, the TRU has explained the service. However while going through the clarification, we find that para 8.1 (b) covers the activities undertaken by the appellant and, in our opinion, the activity under consideration in this case is covered by the clarification taking a view that service tax is leviable. Therefore, we find that prima facie appellant has no merit - Prima facie amounts collected by the appellant for the services rendered are covered by the decisions cited in [2012 (6) TMI 636 - Jharkhand High Court ]. Therefore, appellant has prima facie merit in their favour. - Partial stay granted.
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