Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1646 - AT - Service TaxScope of SCN - Construction of Residential Complexes - liability of service tax on easement rights - only ground of the Revenue is that the impugned order travelled beyond the SCN and held on the taxability of the construction service itself - Held that:- The concurrent findings of the lower authorities on the issue of easement rights and the tax liability was not specifically contested with any substantial ground by Revenue; rather contest is only on other findings not relevant to the SCN - on the service tax demand with respect to consideration of easement rights, the findings by the lower authorities cannot be interfered with either on factual or legal basis - appeal dismissed - decided against Revenue.
|