Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 825 - AT - Service TaxWaiver of pre deposit - Construction of Complex Services - Circular 108/2/2009-ST dated 29.01.2009 - Held that:- construction and sale of individual residential flat with undivided share of land at a time or under separate agreements for equitable share of land or for construction of flat would not be covered by the service of Construction of Residential Complex prior to 01.07.2010. Moreover the Board Circulars issued during the relevant time as submitted by the appellants are also in favour of the appellants. Besides the above we also take note of the fact that appellant has paid an amount of ₹ 47,73,858/- before issue of show-cause notice and if the calculation adopted by the appellant is accepted according to the appellant entire amount has been paid. In view of the fact that appellants appear to have a prima facie case in their favour and also in view of the decisions of this Tribunal considered by us above, we consider that appellant has made a prima facie case for complete waiver. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted. - Stay granted.
|