2016 (9) TMI 331

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..... ion under Notification No. 4/2013-SC dated 1st March, 2013 is available to public limited company as well as private limited company. The applicant, being public limited company, is a proper applicant. Building of a single house for the customer – taxability – independent service – bundled service - obtaining of necessary sanctions from the Gram Panchayat for being able to construct the house – .....

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..... 16 - Mr. V.S. Sirpurkar, Chairman, Shri S.S. Rana, Member (Technical) And Shri R.S. Shukla, Member (Law) For the Applicant : Shri Y.S. Reddy, Advocate For the Department : Shri Amresh Jain,Authorised Representative RULING The applicant is a builder. It is a public limited company. The admission is opposed. The first objection which is taken by the Department was that it is .....

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..... he customer, admittedly that activity is exempt from the Service Tax. The objection which seems to have been raised is that the applicant company would also obtain the necessary sanctions from the Gram Panchayat for being able to construct the house. This amounts to a separate service and, if it is separate, if it is to be acquired by a separate agreement, it would attract the Service Tax. The c .....

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