Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (9) TMI 331

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion under Notification No. 4/2013-SC dated 1st March, 2013 is available to public limited company as well as private limited company. The applicant, being public limited company, is a proper applicant. Building of a single house for the customer – taxability – independent service – bundled service - obtaining of necessary sanctions from the Gram Panchayat for being able to construct the house – .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 16 - Mr. V.S. Sirpurkar, Chairman, Shri S.S. Rana, Member (Technical) And Shri R.S. Shukla, 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 taken by the Department was that it is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he 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 necessary sanctions from the Gram Panchayat for being able to construct the house. This amounts to a separate service and, if it is separate, if it is to be acquired by a separate agreement, it would attract the Service Tax. The c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates