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        Service Tax

        2009 (7) TMI 1083 - AT - Service Tax

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        CESTAT ruling: No service tax for compound wall and roads in residential complex The Appellate Tribunal CESTAT Ahmedabad unconditionally allowed the stay petition, ruling that construction of a compound wall and roads in a plot for a ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              CESTAT ruling: No service tax for compound wall and roads in residential complex

                              The Appellate Tribunal CESTAT Ahmedabad unconditionally allowed the stay petition, ruling that construction of a compound wall and roads in a plot for a residential complex with less than 12 units is not subject to service tax under the Construction Services - Residential Complex category. The initial Service Tax liability of Rs. 6,03,187/- against the appellant was set aside.


                              The Appellate Tribunal CESTAT Ahmedabad allowed the stay petition unconditionally as the construction of compound wall and roads in a plot for a residential complex with less than 12 units is not liable for service tax under Construction Services - Residential Complex category. Service Tax of Rs. 6,03,187/- was confirmed against the appellant initially.
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