2012 (10) TMI 794

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..... reement entered into by the perspective customers or buyers of the flats. As both the lower authorities have not considered the Board Circulars dated 21.01.2009 and 10.02.2012. Appeal remand back to AO for fresh consideration stay granted. - ST/202 to 204 of 2012 - - - Dated:- 3-9-2012 - Mr. M.V. Ravindran, And Mr. B.S.V. Murthy, JJ. Appellant (s) : Shri J.N. Bhagat, Advocate Respo .....

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..... ice tax liability does not arise on the services of a Builder himself if he is constructing residential complex. 4. After hearing the learned departmental representative on the issue and perusal of the record, we find that the appellant has been taking this point before the lower authorities. We find that the circular dated 21.01.2009 discusses about the issue, which needs reconsideration by t .....

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