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 July 2019 Year 2019 This

Residential Complex Service - no positive evidence on record to ...

Case Laws     Service Tax

July 10, 2019

Residential Complex Service - no positive evidence on record to establish that there were any common facilities such as park, lift, parking space, community hall or affluent treatment system - not a Residential Complex Service - ST demand cancelled

View Source

 


 

You may also like:

  1. Classification of services - Construction of Residential Complex Service or not - Revenue failed to establish that there were common facilities such as Park, Lift,...

  2. Levy of service tax - Residential Complex or not - construction of individual house/villas in residential complex having common areas, common address, common facilities...

  3. The definition of residential complex excludes from service tax levy, a complex constructed by directly engaging a person for design and planning, where the construction...

  4. Classification of supply - construction of residential complex - dominant element in the bundle - service of construction of a dwelling unit in a residential complex,...

  5. Classification of services - service of construction of residential complex or not - personal use - this being a case of demand, the onus was on revenue to establish...

  6. Bundled service - construction of residential complex service is the service which gives essential character to the package of the service and, therefore, the charges...

  7. Taxability - Construction of residential complex for personal use - staff quarters/ said residential units - work done by the sub-contractor - The services provided by...

  8. Unexplained investments - There is no positive and credible evidence brought on record by the revenue to establish the allegation of cash payment over and above the...

  9. Construction of complex service - construction of National Games village - If services are provided to the individuals, it may not amount to residential complex service...

  10. Levy of service tax - row houses constructed in a gated community - scope of residential complex - The Revenue contended that the activities of the respondent constitute...

  11. Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

  12. The persons who are providing services of construction of residential complex in the form of designing, planning, developing and so on will not be subject to service tax...

  13. Levy of service tax - Construction of Residential Complex Services/ Construction of Commercial Complex Services - Department has not brought out any independent facts or...

  14. Car Parking Charges are admittedly towards provision of open car parking place within the residential complex - the provision of parking place within the residential...

  15. Construction of Residential Complex Service - personal use or not? - tribunal is right in concluding that, if the Government of India Department could be treated as...

 

Quick Updates:Latest Updates