TMI Blog2006 (3) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... tition No. 3862 of 2006 - - - Dated:- 14-3-2006 - [Order] - Heard Mr. Summit Nema, learned Counsel for the pet and Mr. S.A. Dharmadhikari, learned Counsel for Respondent. 2. The Petitioner No. 1 is an Association of Builders of Mahakaushal area and in this writ petition they have challenged the circular dated 16-2-2006 issued by the Director General of the Directorate of Service Tax, Mumbai to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aheja Development Corporation v. State of Karnataka [2006 (3) S.T.R. 337 (S.C.) 2005 NTC (Vol. 27) 243] for levying service tax on builders for construction of flat/building. He submitted that the said decision of Supreme Court is on the definition of "works contract" for the purpose of levy tax under the Sales Tax Act and has nothing to do with imposition of Service tax on builders. 4. Mr. S.A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that no service tax is payable for the activities undertaken by builders for construction of flat/building, they can file reply before the competent authority indicating clearly as to why their activities do not attract service tax. In case, the members of the petitioner Association take a stand in their replies that activities undertaken by them do not attract service tax, the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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