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2015 (12) TMI 744 - AT - Service TaxWaiver of pre deposit - Construction service - Held that:- Definition of construction of commercial complex service would mean that residential units should not have been sold but given on rent or given without consideration. In this case admittedly, the apartments/housing units were sold by the Andhra Pradesh Government under the scheme and therefore it has to be held that residential complex was constructed by the appellants and handed over to the implementing agency of the Rajiv Gruhakalpa Scheme which in turn sold the apartments to the beneficiaries. Therefore, it has to be held that appellants have rendered construction of residential complex service. - Partial stay granted.
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