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M/s. Raghava Estates & Properties Ltd. Versus Commissioner of Customs, Central Excise & Service Tax

2016 (9) TMI 331 - AUTHORITY FOR ADVANCE RULINGS

Availability of exemption-Notification No. 4/2013-SC dated 1st March, 2013 – proper applicant from filing application of Advance ruling - private limited company – public limited company – Held that: - the exemption under Notification No. 4/2013-SC d .....

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bundled service - obtaining of necessary sanctions from the Gram Panchayat for being able to construct the house – Held that: - if there is an independent agreement only for the purposes of obtaining the necessary sanctions from the local self gover .....

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l be no independent agreement regarding obtaining of sanctions and if there is any, the company will pay the Service Tax over that - in case there is a common agreement of obtaining the sanction and then build an individual house, it would be covered .....

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la, Member (Law) For the Applicant : Shri Y.S. Reddy, Advocate For the Department : Shri Amresh Jain,Authorised Representative RULING The applicant is a builder. It is a public limited company. The admission is opposed. The first objection which is t .....

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to be entitled for the exemption. 2. Therefore, the first objection about the applicant not being a proper applicant is rejected. 3. The activity which is proposed to be carried out is to build a house for an individual that is only for a single hou .....

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n the earlier paragraphs, the activity is that of building a single house for the customer, admittedly that activity is exempt from the Service Tax. The objection which seems to have been raised is that the applicant company would also obtain the nec .....

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y right that if there is an independent agreement only for the purposes of obtaining the necessary sanctions from the local self government including the Gram Panchayat then it would undoubtedly amount to an independent service. However, in this case .....

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