https://www.taxtmi.com/caselaws?id=139050 The tribunal granted the appellant a full waiver of the pre-deposit and other dues until the appeal's disposal. It found no merit in the revenue's demand for interest, penalties, and differential tax due to the alleged non-inclusion of land value in the gross receipt for Service Tax assessment. The tribunal emphasized that the cost of land should not be considered in the taxable service for construction of a residential complex, as per Board's Instruction No. B1/6/2005-TRU. The agreement between the appellant and apartment takers supported the appellant's position, leading to a favorable outcome. en-us Thu, 26 Feb 2009 00:00:00 +0530 Mon, 31 Jul 2017 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=139050 The tribunal granted the appellant a full waiver of the pre-deposit and other dues until the appeal's disposal. It found no merit in the revenue's demand for interest, penalties, and differential tax due to the alleged non-inclusion of land value in the gross receipt for Service Tax assessment. The tribunal emphasized that the cost of land should not be considered in the taxable service for construction of a residential complex, as per Board's Instruction No. B1/6/2005-TRU. The agreement between the appellant and apartment takers supported the appellant's position, leading to a favorable outcome. Case-Laws Service Tax Thu, 26 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=139050