2013 (11) TMI 1259

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..... ant is engaged in the business of construction of residential complexes. They have been first selling the undivided portion of the land to the prospective buyers of the land and thereafter constructing flats on such land. They have not paid service tax for the construction activity undertaken from January 2009 to November 2009 under the impression that service tax is not payable in such situation .....

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..... decided by the Tribunal in the case of LCS City Makers Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai - 2013 (30) STR 33. 4. Considered the arguments of both sides. Prima facie, considering the facts of this case and the decision in the case of LCS City Makers (supra), we are of the view that there is tax liability to be paid by the applicant and therefore, we direct the applicant to make a p .....

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