Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund claim - purchase of flats from builder - whether the ...

Case Laws     Service Tax

March 8, 2017

Refund claim - purchase of flats from builder - whether the appellants who are purchasers of an apartment/flat/residence from a builder or a developer is entitled to claim refund of service tax paid by him to the builder on the ground that service tax was not taxable before 1.7.2010? - refund to be allowed subject to verification - AT

View Source

 


 

You may also like:

  1. Refund claim - evidence of payment of service tax to the builder - applicant is a purchaser of an apartment/flat/residence from a builder or a developer - Period of...

  2. LTCG - Exemption u/s 54F - assessee has purchased triplex flat - The Assessing Officer rejected the claim, arguing that the purchase did not qualify as a single...

  3. Rejection of refund of Service tax - service tax paid wrongly at the time of purchase of the said shops/ flats, to the exchequer through service provider - service was...

  4. Assessee purchased four flats constituting single residential unit within stipulated time period u/s 54F. Despite separate identification numbers, flats were merged and...

  5. Deduction u/s 54F - LTCG - Out of these 24 flats, 15 flats are already sold in the present year and remaining 9 flats are likely to be sold within the period of three...

  6. Exemption u/s 54 is available on purchase of car parking space along with flat - AT

  7. Service tax on sale and purchase of flats – constitutional validity upheld by HC

  8. Depreciation on sample flat - number of days asset used - the revenue has allowed the claim of 50% of the depreciation claimed by the assessee in the first year when the...

  9. The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

  10. Refund of service tax paid - relevant date for cancellation of sale of flat - In the present case the fund has arisen from cancellation of the sale of flats and refund...

  11. The respondent-company purchased a flat for residential use of its director and family, not for commercial purposes. The appellant-builder wrongfully cancelled the flat...

  12. Exemption u/s 54F - delay by the builder - It was not the case of the AO that the assessee has not booked the flat with the builder or not not made the payment in time -...

  13. Refund of GST - Purchaser of flat (residential property) - application for refund by unregistered person - the policy now has been evolved governing the application for...

  14. Claim of deduction u/s 54F denied - assessee is not able to get the title of the flat registered in his name or unable to get the possession of the flat, which is under...

  15. Refund claim - issue of taxability - period of limitation - service tax was paid as builder/developer prior to 1.7.2010 - claim of refund by the buyer of flats - refund...

 

Quick Updates:Latest Updates