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2019 (7) TMI 1602 - AT - Service TaxLevy of Service tax - Commercial or Industrial Construction Service - the appellant are receiving advance in respect of sale of property prior to 01.07.2010 - amount collected is during the period 2005-2006 and 2007-2008 - HELD THAT:- There is no dispute that the amount against sale of Commercial complex was received by the appellant during the period 2005-2006 to 2007-2008. The explanation was inserted in Clause (zzq) which states that even the amount received before during and after construction is liable to service tax only after 01.07.2010. Appeal allowed - decided in favor of appellant.
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