2007 (12) TMI 5 - SCH - Service Tax

Construction and sale of flats works contract (Service Tax) Where flats are being contracted on his own account but sold on installments Allahabad HC has held that same is not works contract a writ petition by the UP Govt. is rejected and instructed to file regular appeal

Summary

The Supreme Court condoned the delay and granted leave in a case where a writ petition against an assessment order was found not maintainable. The appellant was directed to file an appeal within thirty days, maintaining the status quo in the meantime. The impugned order was set aside with liberty to appeal before the Appellate Authority. The judgment was delivered on December 3, 2007.