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2018 (3) TMI 1245 - AT - Service TaxWorks contract service - rendition of works contract service pertaining to construction of residential complexes on the petitioner’s own property, developed by it for the purpose of sale to third party/ prospective purchasers, from whom the appellant collected advances - Held that: - development and construction of one’s own property would not constitute a taxable service prior to 1.7.2010 as per section 65 (105) (zzzh) of the Finance Act - reliance placed in the case of Maharashtra Chamber of Housing Industry vs. Union of India [2012 (1) TMI 98 - BOMBAY HIGH COURT] - appeal allowed - decided in favor of appellant.
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