Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 71 - AT - Service TaxConstruction of residential complex services and renting of immovable property services - applicant is a Rajasthan Housing Board and Constructing residential flats / complex on behalf of State Government and lease out the said flats to the intended buyers and charging lease rent on yearly basis - Held that:- independent units have been constructed in a colony are not covered in construction of residential complex - for the demand raised under the category of Construction of Residential complex, the applicant has made out a case but for the lease rent collected by the applicant, we find that lease rent is recovered by the applicant yearly from the intended buyer of the flats and lease has been granted for a limited period. In that circumstances, the applicant has failed to make out a case for waiver of pre-deposit. - Stay granted partly.
|