https://www.taxtmi.com/caselaws?id=244025 The Tribunal corrected facts in a stay order, clarifying that the sale of Undivided Shares (UDS) and construction agreements occurred simultaneously, with UDS registration following construction. It emphasized the service provider and recipient relationship. The Tribunal determined that construction activities were services provided to buyers, not solely based on UDS registration. Regarding the definition of "residential complex service," the Tribunal held that tax liability was based on rendering services per construction agreements, rejecting the argument for tax calculation only after UDS registration. en-us Mon, 27 Jan 2014 00:00:00 +0530 Sat, 18 Feb 2017 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244025 The Tribunal corrected facts in a stay order, clarifying that the sale of Undivided Shares (UDS) and construction agreements occurred simultaneously, with UDS registration following construction. It emphasized the service provider and recipient relationship. The Tribunal determined that construction activities were services provided to buyers, not solely based on UDS registration. Regarding the definition of "residential complex service," the Tribunal held that tax liability was based on rendering services per construction agreements, rejecting the argument for tax calculation only after UDS registration. Case-Laws Service Tax Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244025