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2016 (9) TMI 845 - AT - Service TaxDemand alongwith interest and penalties - Real Estate Agent Service - development of the plots and carry out the jobs/functions summarised in the agreement - whether service charges received on the works referred to in the agreement, attract service tax under the category of construction services of residential complex service - Held that:- it is found that in the Alokik Township Corporation vs. Commissioner of Central Excise & Service Tax, Jaipur-I [2014 (7) TMI 1017 - CESTAT NEW DELHI] involving similar facts and circumstances, the Tribunal taking into consideration the development work undertaken by the appellant therein observed that such development of plots would not fall within the scope of the construction of complex services. Therefore, in view of the same, we do not see any reason to record a different finding, as the facts are identical in both the cases. In the result, the impugned order is set-aside. - Decided in favour of appellant with consequential relief
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