Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1280 - CESTAT ALLAHABADNature of activity - Sale of flat or construction service - Inasmuch as the completion certificate was not available with the appellant, Revenue entertained a view that the said activity of sale cannot be considered to be a sale of flat and the same is covered under the services which were taxable - Held that:- We really fail to understand that when the appellant himself is approaching the Authorities for issuance of the completion certificate after almost more than a year of sale of the flat, how can they adopt the plea that the flats were completed at the time of sale and in terms of the provisions of the Finance Act, the certificate issued by the architect should be taken as an evidence of completion - appeal dismissed - decided against appellant.
|