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2018 (5) TMI 834 - AT - Service TaxConstruction of residential complex for Rajasthan Housing Board - Liability of service tax - Held that: - the identical issue has come up before the Tribunal in the case of M/s Kumawat Contractor vs. CCE, Jaipur [2017 (6) TMI 1190 - CESTAT NEW DELHI], where it was held that Without inferring the fact regarding applicability of the tax entry in the present case, it is necessary to examine as to whether the residential complex, having individual houses, is in fact, having common areas as mentioned in the statutory definition - following the decision, the matter remanded to the adjudicating authority with the similar direction - appeal allowed by way of remand.
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