| 1 | Service Tax - 2008 - TMI - 4479 - HIGH COURT OF GAUHATI |
| | Applicability of Service Tax on the business of development and sale of immovable properties, i.e., real estates - whether the appellant has been working, as a "service provider", for those persons with whom the petitioner-company enters into agreements and constructs flats for the purpose of sale to those with whom such agreements are entered into - HC held that department is binding by the circular issued by board. HC further held that, the activity in question is not subject to service tax. |
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| 2 | Service Tax - 2008 - TMI - 4478 - HIGH COURT OF ANDHRA PRADESH |
| | Applicability of Service tax on Works Contract - Appellant sought to declare the circular no. 98/1/2008 St dated 4-1-2008 ultra virus the Finance Act, 1994. In the circular it is said that contracts executed prior to 1.6.2006 shall be taxable under the old respective categories. Appellant wants to pay tax on the works contract under the new provision 65(105)(zzzza) - HC has granted interim relief to the petitioner to pay service tax under new category subject to further orders. |
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Service tax applicability on real estate development limited by board circular; works contract categorisation permitted under new service provision. Applicability of service tax on development-and-sale of immovable property turns on whether the developer is a
service provider to purchasers and on the binding effect of the Board's circular; one decision treats the activity as not taxable under the impugned entries. The classification of works contracts and their transitional treatment under the newly introduced service-category provisions is disputed, and a judicial direction permitted taxpayers to pay under the new category subject to further orders, highlighting the role of circulars in contract categorisation.
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