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2019 (7) TMI 1247 - HC - Service TaxDetermination of value of the land and the value of the goods for the purposes of a works contract - Undivided share in the land separately - Rule 2A of the Service Tax (Determination of Value) Rules, 2006 - HELD THAT:- While Section65(105)(zzzza) deals with works contract and it is possible to argue that a composite contract for the development of complex and sale of units could fall within its scope,this Court did not propose to examine that issue since the entire argument revolved around the scope of taxable service as envisaged in Section 65 (105) (zzzh) of the Finance Act, 2010 which is specific to ‘construction of complex’. There is merit in the contention of the learned counsel for the Respondent that the amendment to Rule 2A of the Rules would not advance the case of the Respondents/Review Petitioners - review petition dismissed.
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