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2017 (6) TMI 116 - AT - Service TaxMaintenance or management of immovable property service - levy of tax for the period prior to date of levy - Held that: - the various activities being carried out by the appellant towards maintenance of immovable properties constructed by the Prestige Group are clearly falling within the category of Section 65(64)(b) which stands included in the statute book w.e.f. 16/06/2005 - we find no justification for the demand of service tax for the period October 2000 to June 2005 which is prior to the date of introduction of new service tax levy under the category of maintenance or management of immovable property made liable to service tax w.e.f. 16/06/2005 - appeal allowed - decided partly in favor of appellant.
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