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2017 (5) TMI 897 - AT - Service TaxConstruction of complex services - liability of tax - 10 individual houses built for Rajasthan Housing Board in the NRI scheme - Held that: - Sharing facilities provided by local Authorities available to all residential units by way of road, street lights, park, water supply unit does not make the residential unit covered by the tax entry u/s 65 (91a) of the FA, 1994 - the impugned order failed to justify the categorization of the construction carried out by the appellant, with reference to 10 independent houses, as construction of residential complex in terms of the above tax entry - demand set aside. Works Contract Service - composition scheme - Held that: - the appellants did opt for the said scheme and have paid service tax under the said scheme - all consideration received under the said works contract should be eligible for composition scheme. Penalties imposed on appellants also set aside. Appeal allowed - decided in favor of appellant.
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