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2016 (9) TMI 331

Head Note / Extract:
Availability of exemption-Notification No. 4/2013-SC dated 1st March, 2013 – proper applicant from filing application of Advance ruling - private limited company – public limited company – Held that: - the exemption under Notification No. 4/2013-SC dated 1st March, 2013 is available to public limited company as well as private limited company. The applicant, being public limited company, is a proper applicant.

Building of a single house for the customer – taxability – independent service – bundled service - obtaining of necessary sanctions from the Gram Panchayat for being able to construct the house – Held that: - if there is an independent agreement only for the purposes of obtaining the necessary sanctions from the local self government including the ‘Gram Panchayat’ then it would undoubtedly amount to an independent service. If it is a ‘bundled service’ it will mean thereby that the company will obtain the necessary sanctions and then will build an individual house. There will be no independent agreement regarding obtaining of sanctions and if there is any, the company will pay the Service Tax over that - in case there is a common agreement of obtaining the sanction and then build an individual house, it would be covered under the exemption notification – exemption available – matter disposed off


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