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2018 (10) TMI 220 - HC - Service TaxLevy of Service Tax - construction of residential flat - The Court by its judgment in Suresh Kumar Bansal & Ors. v. UOI & Ors. [2016 (6) TMI 192 - DELHI HIGH COURT], upheld the contention and declared Section 65(105)(zzzh) as unconstitutional - Held that:- Having regard to the judgment in Suresh Kumar Bansal, the petitioner is clearly entitled to relief. Respondents shall process the petitioners claim on the basis of the documents – particularly the remittance/payments made to the builder (respondent No.2) at relevant times; having regard to the invoices raised as well as the bank accounts statement in this regard - petition allowed.
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