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Rajasthan Housing Board Versus Commissioner of Service Tax, Jaipur

2016 (2) TMI 71 - CESTAT NEW DELHI

Construction of residential complex services and renting of immovable property services - applicant is a Rajasthan Housing Board and Constructing residential flats / complex on behalf of State Government and lease out the said flats to the intended b .....

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the applicant has made out a case but for the lease rent collected by the applicant, we find that lease rent is recovered by the applicant yearly from the intended buyer of the flats and lease has been granted for a limited period. In that circumstan .....

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mber (T) For the Appellant : Shri Sanjiv Agarwal, CA For the Respondent : Shri Amresh Jain, AR ORDER Per Ashok Jindal The demand of service tax has been confirmed against the applicant under the category of construction of residential complex service .....

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te Government and lease out the said flats to the intended buyers and charging lease rent on yearly basis. The revenue is of the view that as the appellant has constructed more than 12 houses, therefore the activity undertaken by the appellant covers .....

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erty service. Consequently, after issuance of show cause notice, demand of service tax along with interest were confirmed and penalties were also imposed. 3. The learned Counsel for the applicant submits that the applicant is only covered by the defi .....

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. vs. CCE, Daman [2013 (30) STR 642 (SC)] and A S Sikarwar vs. CCE Indore [2012 (28) STR 479 CESTAT-Del)], therefore service tax is not payable. 4. For renting of immovable property service, it is the submission of learned Counsel that lease money ha .....

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AR opposed the contention of the learned Counsel and submits that the applicant has constructed complex of more than 12 residential units, therefore, the appellant is liable to pay service tax under the category of construction of residential complex .....

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renting of immovable property service. 6. Heard the parties. Considered the submissions. 7. As this Tribunal has granted waiver of pre-deposit and finally decided the matter holding that independent units have been constructed in a colony are not co .....

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