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2018 (6) TMI 1298 - AT - Service TaxService or sale - contractors engaged by appellant for construction of residential flats and subsequent slae of these flats - Construction of Residential Complex Services - whether the activity of subsequent sale of flats would be treated as service or not? - Held that:- The Hon'ble Gauhati High Court in the case of Magus Construction Pvt. Ltd.vs. UOI And Other [2008 (5) TMI 18 - HIGH COURT OF GAUHATI] dealt with identical situation and observed that transaction between the petitioner and the flats purchasers are purely a transaction for sale of the flats/premises and cannot be treated as contract for rendering of services of any nature whatsoever In the present case also, the appellant has engaged contractors for construction of residential flats and paid the entire service tax liability falling upon them. There is no dispute about the said fact. Appeal allowed - decided in favor of appellant.
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