https://www.taxtmi.com/caselaws?id=236000 The Tribunal held that the applicant was liable for service tax on construction activities for buyers of Undivided Shares (UDS), rejecting arguments based on developer status and time-barred demand. A pre-deposit of Rs. 4,50,00,000/- was ordered within eight weeks, with waived balance dues' pre-deposit and stay on collection during the appeal. The decision emphasizes the significance of the service provider-recipient relationship in determining service tax liability. en-us Mon, 29 Jul 2013 00:00:00 +0530 Sat, 29 Nov 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236000 The Tribunal held that the applicant was liable for service tax on construction activities for buyers of Undivided Shares (UDS), rejecting arguments based on developer status and time-barred demand. A pre-deposit of Rs. 4,50,00,000/- was ordered within eight weeks, with waived balance dues' pre-deposit and stay on collection during the appeal. The decision emphasizes the significance of the service provider-recipient relationship in determining service tax liability. Case-Laws Service Tax Mon, 29 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236000