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 2024 Year 2024 This

Levy of service tax - row houses constructed in a gated ...

Case Laws     Service Tax

March 8, 2024

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 a residential complex due to the provision of common facilities in the gated community - The Tribunal concludes that the construction of individual houses in a gated community by the respondent assessee is exempt from service tax both before and after 01.07.2012.

View Source

 


 

You may also like:

  1. Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

  2. 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...

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

  4. Refund of service tax paid - onstruction activity relating to villas - The residential units constructed by them were individual independent houses not covered by the...

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

  6. The assessee claimed exemption/deduction u/s 54F on account of investing long-term capital gains in a new residential house. The PCIT disallowed the claim, considering...

  7. Claim of deduction u/s 54/54F - claim for two units - two residential units constructed by the Developer for the Assessee is “a” (one) residential house only - Board...

  8. LTCG - deduction u/s 54 denied - Despite the assessee's claim of having constructed a residential property within the specified timeframe, a physical inspection revealed...

  9. Construction service - appellant have constructed individual row houses and not a residential complex having 12 or more units/ flats. Under such circumstances, there is...

  10. LTCG - Denial of exemption u/s 54 - the ITAT observed that, for the purpose of claiming the benefit u/s 54 of the Act, within a period of one year before or two year...

  11. Deduction u/s 54F - Rejection of claim for Constructing more than one house - An independent building can have a number of residential units and it will not lose the...

  12. Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The...

  13. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  14. LTCG - Period of holding of asset - deduction u/s 54 - So far as the residential building/house constructed on the said land is concerned, it was constructed in ay:...

  15. Assessee is eligible for deduction u/s 54, even if new residential house is purchased within one year before transfer of capital asset, utilizing funds other than sale...

 

Quick Updates:Latest Updates