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2018 (12) TMI 1735 - AT - Service TaxTaxability - services rendered by the appellant in respect of construction of residential units - period October 2007 to February 2008 - HELD THAT:- The appellants are builders of residential complexes and entered into/sale deeds/agreements for construction with the buyers - the demand in the case in hand is prior to 01.07.2010 and the services provided were for construction of residential complexes by the builder. The decision in the case of Kolla Developers & Builders of this Bench [2018 (11) TMI 164 - CESTAT HYDERABAD] is directly on the same issue where it was held that legal position is settled and the appellant was not required to pay service tax on the services allegedly rendered by them during the relevant period. Appeal allowed - decided in favor of appellant.
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