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2018 (2) TMI 1889 - AT - Service TaxConstruction of Complex Services - Separate consideration for land - Department was of the view that the amount recovered as land value should also form part of the total consideration received for payment of service tax - HELD THAT:- The agreements entered into by the appellant with the buyer clearly indicate that the consideration recovered is partly for the sale of undivided rights of the land on which the complex has been constructed and rest is for the construction charges. The two amounts are indicated separately in the agreements entered into with the buyers as well as recorded separately in the Books of Accounts of the appellant. Appeal allowed - decided in favor of appellant.
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