Construction of complex services - where the appellants do not ...
Court Rules No Service Tax on Self-Rendered Construction Services When Flats Sold Without Bookings or Advances.
June 15, 2018
Case Laws Service Tax AT
Construction of complex services - where the appellants do not receive any bookings or advances, the appellants complete the construction and offer the flats for sale. No service element exists. Services rendered by the appellants in the course of construction is a service but to themselves.
View Source