Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1114 - AT - Service TaxValuation - abatement - commercial or industrial construction service - residential portion of the complex - Held that:- It is clear from the proceedings that the nature of ownership of the land is not relevant and that taxability arises from any kind of agreement which does not involve outright sale that, admittedly, the present agreement is not. It, however, remains to be ascertained if the claim of the appellant to have completed the process of handing over before the date of applicability of the tax is allowable. The matter remitted back to the original authority to verify the claims of the appellant - appeal allowed by way of remand.
|