9911796707
TMI Blog2016 (11) TMI 1555X X X X Extracts X X X X X X X X Extracts X X X X ..... hat: - as per the scheme, houses were allotted without any consideration, i.e. free of cost to the weaker section of the society on lease basis. Ownership of the flats is always with the Government of U.P. - it is covered by the Explanation (a) of the said Section 65(95a). Thus, the complex is not subjected to Service Tax on the basis of work contract as residential complex was given without consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Yojana was for the free allotment to the poor class of the society like the shelter less, handicapped, below poverty line persons, etc. The department opined that the construction of the residential house more than 12 units in a block is liable to be Service Tax on the basis of work contract. It is the finding of the Commissioner that no exemption is available to the appellant and it makes no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent or without consideration. (emphasis) 4. In the instant case, it appears that the houses were given for the purpose of residence without any cost/without consideration. Hence, it is covered by the Explanation (a) of the said Section 65(95a). Thus, the complex is not subjected to Service Tax on the basis of work contract as residential complex was given without consideration. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
