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2018 (11) TMI 462 - AT - Service TaxResidential Complex Service - Date of effectiveness of the service w.e.f. 01.07.2012 - negative list of services - benefit of abatement under N/N. 26/2012-ST. - Held that:- The CBEC's letter issued by TRU dated 26.02.2010 about the scope of valuation in respect of Residential Complex Service which was introduced in the year 2010, during such period when there was no provision of Section 66F dealing with bundled service on the statute. After the introduction of Section 66F on the statute, the provisions of Section 66F will prevail over any clarification or view taken by CBEC. Benefit of abatement under N/N. 26/2012-ST. - Held that:- The components such as preferred location charges, external development charges etc. are part and parcel and for various elements of the main service which is Residential Complex Service and therefore the entire consideration received by the appellants are eligible for abatement under said N/N. 26/2012-ST. Appeal allowed - decided in favor of appellant.
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