Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (11) TMI 1354 - CESTAT NEW DELHI

2016 (11) TMI 1354 - CESTAT NEW DELHI - TMI - Whether the activity of construction of residential complex by the respondent, in terms of agreement entered into with M/s. Jindal Power Ltd, for the occupation of flats by their employees, would attract Service Tax liability under the category of ‘construction of residential complex’ or not? - Held that: - Reference can be made to the decision of Tribunal in the case of Commissioner of Central Excise, Aurangabad vs. Mall Enterprises [2015 (11) TMI 3 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ce by another person on rent or without consideration. - Appeal rejected - decided against Revenue. - Service Tax Appeal No. 60 of 2011 - ORDER NO. FO/54774 /2016 - Dated:- 2-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri Sanjay Jain, AR for the Appellants Shri A K Batra, Advocate for the Respondent Per Ms. Archana Wadhwa : Being aggrieved with the order passed by Commissioner, Revenue has filed the present appeal. 2. After hearing both sides d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ential complex or not. 3. While granting relief to the respondent, the Commissioner has considered the Boards Circular No. 332/35/2006 TRU dated 1.8.06 as also the Tribunal precedent decision. For better appreciation, we reproduce the relevant paragraph from the Commissioner s order as under: 7.1.3 The implication of the above ruling to my mind is that JPL were well within their right to use the residential units in whatsoever manner as long as the prescribed stipulations governing the term resi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version