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
Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Residential Complex Service - no positive evidence on record to ...


Service Lacks Key Facilities, Not a Residential Complex; Service Tax Demand Canceled.

July 10, 2019

Case Laws     Service Tax     AT

Residential Complex Service - no positive evidence on record to establish that there were any common facilities such as park, lift, parking space, community hall or affluent treatment system - not a Residential Complex Service - ST demand cancelled

View Source

 


 

You may also like:

  1. The definition of residential complex excludes from service tax levy, a complex constructed by directly engaging a person for design and planning, where the construction...

  2. Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

  3. The persons who are providing services of construction of residential complex in the form of designing, planning, developing and so on will not be subject to service tax...

  4. Classification of services - Construction of Residential Complex Service or not - Revenue failed to establish that there were common facilities such as Park, Lift,...

  5. Valuation - Construction of Residential Complex Service - inclusion of amount collected by the appellant as Interest Free Maintenance Security in assessable value -...

  6. The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

  7. Levy of service tax - row houses constructed in a gated community - scope of residential complex - The Revenue contended that the activities of the respondent constitute...

  8. Classification of services - service of construction of residential complex or not - personal use - this being a case of demand, the onus was on revenue to establish...

  9. Levy of service tax - Residential Complex or not - construction of individual house/villas in residential complex having common areas, common address, common facilities...

  10. Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

  11. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

  12. Demand of service tax - the Preferential Location Charges were correctly subjected to Service Tax at same rate as that of Construction of Residential Complex Service by...

  13. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

  14. Levy of Service tax - Construction of Complex Service - In the present case, the quarters/residential complexes were got constructed by the AMC and AUDA for urban poor...

  15. Classification of supply - construction of residential complex - dominant element in the bundle - service of construction of a dwelling unit in a residential complex,...

 

Quick Updates:Latest Updates