Service tax demand with interest and penalty on reimbursement ...
Reimbursement cost from landowner for flat construction under JDA not liable to service tax. Follows Mormugao Port Trust case.
Case Laws Service Tax
August 5, 2024
Service tax demand with interest and penalty on reimbursement cost received from landowner for constructing flats under Joint Development Agreement set aside. Reimbursement between joint venture partners not liable to service tax as held in Mormugao Port Trust case. Extended period of limitation not invokable when service tax held not payable and department had full knowledge of facts. Appellate Tribunal allows appeal and sets aside impugned order.
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