https://www.taxtmi.com/caselaws?id=214043 The Tribunal ruled against the appellant in the case concerning non-payment of tax on constructed flats/houses handed over to landowners. It held that there was a service provider and service recipient relationship, rejecting arguments on joint venture status, works contracts, personal use exemption, consideration form, valuation method, and time limitation. In the case of short payment of tax on flats/houses sold to individual buyers, the Tribunal required evidence for reimbursable expenses. However, the demand for tax on the Kamakotivilasam Project was set aside as it did not meet the definition of a residential complex. The appeal was disposed of with directions for re-quantification of the demand and penalty consideration. en-us Thu, 03 May 2012 00:00:00 +0530 Mon, 07 Jul 2014 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214043 The Tribunal ruled against the appellant in the case concerning non-payment of tax on constructed flats/houses handed over to landowners. It held that there was a service provider and service recipient relationship, rejecting arguments on joint venture status, works contracts, personal use exemption, consideration form, valuation method, and time limitation. In the case of short payment of tax on flats/houses sold to individual buyers, the Tribunal required evidence for reimbursable expenses. However, the demand for tax on the Kamakotivilasam Project was set aside as it did not meet the definition of a residential complex. The appeal was disposed of with directions for re-quantification of the demand and penalty consideration. Case-Laws Service Tax Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214043