https://www.taxtmi.com/caselaws?id=220163 The Tribunal determined that the appellant's activities fell under 'Real Estate Services' but disagreed with the Department's view that the entire amount received was service charges. The tax liability was re-assessed to approximately Rs.49 lakhs based on the amount received. The show-cause notice issued after 5 years was deemed not time-barred as registration should have been done by October 2005. The appellant was directed to deposit a further Rs.20 lakhs for verification of claimed amounts, with instructions to pay if verification revealed non-payment, ensuring compliance with the impugned order. en-us Wed, 27 Jun 2012 00:00:00 +0530 Sat, 12 Jan 2013 22:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220163 The Tribunal determined that the appellant's activities fell under 'Real Estate Services' but disagreed with the Department's view that the entire amount received was service charges. The tax liability was re-assessed to approximately Rs.49 lakhs based on the amount received. The show-cause notice issued after 5 years was deemed not time-barred as registration should have been done by October 2005. The appellant was directed to deposit a further Rs.20 lakhs for verification of claimed amounts, with instructions to pay if verification revealed non-payment, ensuring compliance with the impugned order. Case-Laws Service Tax Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220163