2011 (1) TMI 691

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..... earing and also submits that the services received at the time of construction of immovable property cannot be used for payment of Service Tax when the immovable property is rented out because once the immovable property comes into picture, the activity comes to an end - the issue is of interpretation and also of admissibility of Service Tax paid on various services and require detailed considerat .....

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..... the circular issued by the Board, wherein similar stand has been taken. In addition to the demand for Service Tax on credit taken, interest is also demanded and penalty has also been imposed. 2. Learned Advocate on behalf of the appellant submits that the circular issued by the Board is against the legal provisions. He submits that according to Rule 2(1), input service includes the services use .....

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..... sion since the matter is settled in their favour in view of the decision of Mumbai Hon'ble High Court and the definition of input services. 3. The learned SDR, however, submits that he is not prepared for final hearing and also submits that the services received at the time of construction of immovable property cannot be used for payment of Service Tax when the immovable property is rented out b .....

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