https://www.taxtmi.com/caselaws?id=242185 Advances received by a builder during construction of a residential complex were treated as insufficient, at least prima facie, to establish taxable service merely because flats were sold on completion. The Tribunal noted that the issue was already covered by a Gauhati High Court decision and earlier stay orders, and it also relied on a Board circular stating that no service tax liability arises against builders selling flats. On that basis, the appellants were found to have a good prima facie case and were granted unconditional dispensation of pre-deposit. en-us Tue, 23 Aug 2011 00:00:00 +0530 Thu, 09 Jan 2014 09:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242185 Advances received by a builder during construction of a residential complex were treated as insufficient, at least prima facie, to establish taxable service merely because flats were sold on completion. The Tribunal noted that the issue was already covered by a Gauhati High Court decision and earlier stay orders, and it also relied on a Board circular stating that no service tax liability arises against builders selling flats. On that basis, the appellants were found to have a good prima facie case and were granted unconditional dispensation of pre-deposit. Case-Laws Service Tax Tue, 23 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242185