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M/s Aarti Infrastructure and Buildcon Limited Versus CCE & ST, Raipur

Waiver of pre deposit - Construction of commercial complex - whether construction of a complex intended for sale to prospective buyers and where the builder receives any advance, was liable to service tax was the subject matter of regnant litigation .....

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ice of construction of residential complex nor would such advances be liable to tax, under this category. - Prima-facie, inasmuch as the definition of construction of complex in sub-clause (c) to Explanation (ii) to Section 65 (105)(zzzza) borrows th .....

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prior to 01.07.2010, the date on which the Explanation was introduced in Section 65(105)(zzzh). - Stay granted. - Service Tax Stay Application No. 60671 of 2013 in Service Tax Appeal No. 59916 of 2013 - Stay Order No. 52072/ 2015 - Dated:- 15-6-2015 .....

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ted 28.06.2015 passed by the Commissioner, Central Excise and Customs, Raipur is ₹ 6,20,00,084/- apart from interest and penalties thereon. The period involved is 01.06.2010 to 30.06.2010. The activity on which the demand was confirmed against .....

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ppellant collected advances. 2. The Ld. Commissioner confirmed the demand on the assumption that the act of the petitioner developing its own property but for sale to prospective purchasers falls within the ambit of works contract service, in particu .....

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omplex or part thereof . This phrase is not defined in clause (zzzza) but is defined in Section 65 (91a) and is enumerated to be a taxable service in Section 65(105) (zzzh) of the Act. 3. With effect from 01.07.2010 an explanation is inserted in Sect .....

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receives any sum from a prospective buyer, before the grant of a completion certificate issued by the authority competent to do so under any law for the time being in force. 4. In context of works contract service executed prior to 01.06.2007 the iss .....

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using Industry vs. Union of India - 2012 (25) STR 305 (Bombay) and in Magus Construction Pvt. Ltd. vs. Union of India - 2008 (11) STR 225 (Guj.). The judgment of the Bombay High Court was followed by this Tribunal in Krishna Homes vs. CCE, Bhopal - 2 .....

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