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2019 (1) TMI 67 - AT - Service TaxLiability of Service tax - Construction of Complex Service - sale of undivided share of land (UDS) - case of appellant is that the appellant being a promoter is not rendering any of the services and that therefore there is no service tax liability - period from June 2005 to March 2009 and April 2009 to June 2010 - Held that:- The issue is more or less identical to the Order of this Bench in the case of M/s. Golden Ventures [2018 (7) TMI 434 - CESTAT CHENNAI] wherein this Bench after analyzing various Orders/decisions and Circulars, has held that the appellant who is a builder/promoter is not liable for service tax upon his selling UDS. There is no service tax liability on the appellant - appeal allowed - decided in favor of appellant.
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