https://www.taxtmi.com/caselaws?id=242786 The Tribunal ruled in favor of the Revenue, holding that the construction of residential complexes was subject to service tax due to the service provider and service recipient relationship established after selling the Undivided Share (UDS) of the land. The CBEC circulars cited by the appellant were deemed inapplicable to the situation. The Tribunal also allowed the invocation of the extended period for the demand of service tax, emphasizing the need for a pre-deposit of Rs. 45 lakhs for admission of appeals to ensure a stay of recovery pending the final hearing. en-us Tue, 06 Aug 2013 00:00:00 +0530 Sat, 29 Nov 2014 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242786 The Tribunal ruled in favor of the Revenue, holding that the construction of residential complexes was subject to service tax due to the service provider and service recipient relationship established after selling the Undivided Share (UDS) of the land. The CBEC circulars cited by the appellant were deemed inapplicable to the situation. The Tribunal also allowed the invocation of the extended period for the demand of service tax, emphasizing the need for a pre-deposit of Rs. 45 lakhs for admission of appeals to ensure a stay of recovery pending the final hearing. Case-Laws Service Tax Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242786