2014 (1) TMI 564

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..... le property - credit of input service which are used in the construction of mall is available where the assessee is providing renting of immovable property service - prima facie applicant has made out a case for total waiver of dues Following decision of Navaratna S.G. Highway Prop Pvt. Ltd. vs. Commr of S.T., Ahmedabad [2012 (7) TMI 316 - CESTAT, AHMEDABAD] - Stay granted. - ST/S/87806/13-Mum - .....

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..... rvice providers in respect of construction including industrial or commercial construction activity. The service provider has paid appropriate tax and applicant is availed credit of the service tax, after registration with Pune authorities as provider of taxable service. 3. The some portion of the demand is in respect of service tax paid on reverse charged mechanism services received form the fo .....

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..... input services are received in respect of the immovable property and also applicant availed the credit in respect of service tax paid which is at Mumbai. Revenue also submitted that in the case of Navratna S.G. Highway Prop. Pvt. Ltd.(supra) the revenue is before the Hon'ble High Court. 5. We find that applicants constructed a mall and now registered with the Revenue authorities as provider of s .....

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