https://www.taxtmi.com/caselaws?id=204925 The Tribunal held that the appellants were liable to pay service tax on the construction service provided to the landowners for the residential complex. It was determined that the landowners received constructed flats as part of the land price, indicating a provision of construction service by the appellants. The Tribunal noted that even before a separate levy on works contract, a portion of the works contract could be subject to service tax if covered by specific entries under the service tax law. A partial predeposit of Rs. 50,000 towards service tax was directed, with the remaining amount waived during the appeal process. en-us Mon, 15 Nov 2010 00:00:00 +0530 Fri, 12 Aug 2011 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204925 The Tribunal held that the appellants were liable to pay service tax on the construction service provided to the landowners for the residential complex. It was determined that the landowners received constructed flats as part of the land price, indicating a provision of construction service by the appellants. The Tribunal noted that even before a separate levy on works contract, a portion of the works contract could be subject to service tax if covered by specific entries under the service tax law. A partial predeposit of Rs. 50,000 towards service tax was directed, with the remaining amount waived during the appeal process. Case-Laws Service Tax Mon, 15 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204925