2017 (12) TMI 1646

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..... round of the Revenue is that the impugned order travelled beyond the SCN and held on the taxability of the construction service itself - Held that:- The concurrent findings of the lower authorities on the issue of easement rights and the tax liability was not specifically contested with any substantial ground by Revenue; rather contest is only on other findings not relevant to the SCN - on the ser .....

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..... rights". Both the authorities held that such easement rights cannot be considered for tax liability under Construction of Residential Complexes. It was held that the consideration should be relatable to the land value and not to the construction and as such not taxable. 2. Against the above finding, Revenue is in appeal stating that these are rightly to be taxed. The only ground of the Reve .....

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