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2019 (5) TMI 1764 - AT - Service TaxLevy of Service Tax - Commercial and Industrial Construction service - appellants are receiving advances in respect of sale of property, prior to 01/072010 - HELD THAT:- Identical case decided in the case of Sun Builders [1772520] where it was held that Such works contracts involving transfer of immovable property were brought within the purview of taxable service by adding explanation to Section 65(105)(zzzh) w.e.f. 1-7-2010, and therefore, it has to be held that such contracts were not covered by Section 65(105)(zzzh) during the period prior to 1-7-2010. In the instant case, the period involved for demanding is from 2004-2005 to 2007-2008 which is prior to the amendment made in the Finance Act, 2010 with effect from 01/07/2010 - demand do not sustain - appeal allowed - decided in favor of appellant.
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