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2018 (9) TMI 916 - AT - Service TaxLiability of Service tax - amount calculated of the share of the land owners in the developed property - case of the appellants before the lower authorities that the value of the services rendered to the land owners is already built on the amounts charged by them to independent flat owners - Held that:- Identical issue decided in the case of VASANTHA GREEN PROJECTS VERSUS CCT, RANGAREDDY GST [2018 (5) TMI 889 - CESTAT HYDERABAD], where it was held that the amount attributable to the consideration received by appellant in the form of land rights from the land owner stands included in the value of villas sold to prospective customer which would mean that whatever consideration was received by the appellant in form of developmental right was considered in assessable value. Appeal allowed - decided in favor of appellant.
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