Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 844 - AT - Service TaxNon-payment of Service Tax - construction of individual villas in two projects namely “Manglam Aangan Villas” and “Manglam Arpan Villas”. Held that: - the whole case requires reconsideration by the Original Authority. It is necessary to examine, with reference to the factual details, whether the Residential Complex having individual villas is in fact having common areas as mentioned in the statutory definition. It is further required to be decided whether the activity carried out would be covered within the Construction of Complex Service or under the category of Works Contract Service. Matter remanded to the Adjudicating Authority for passing de novo orders - appeal allowed by way of remand.
|