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2018 (6) TMI 1357 - AT - Service TaxConstruction of Complex Service - Interpretation of Statute - Service provided after obtaining the completion certificate - liability of Service Tax - Held that:- The provisions of law are that if the transaction has taken place in respect of sale of flat or any other property after issue of completion certificate then it is to be treated as sale of immovable property and there is no element of service tax involved in the same. The service tax is involved only when the consideration is received before the issue of completion certificate - Admittedly in the present case entire consideration which was subject matter of proceedings before us, was received after issue of completion certificate - the impugned order set aside and the amount deposited/made by the appellant during the course of investigation be refunded to the appellant forthwith - appeal allowed.
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