https://www.taxtmi.com/caselaws?id=255220 The appellant, engaged in constructing a residential complex, was held liable for service tax but contended they had already paid the tax. The Tribunal found that service tax was not due when selling flats to individual buyers in a residential complex during the relevant period. The impugned order was set aside, and the matter remanded without requiring further tax deposit. The appeal rejection due to non-payment of penalty was overturned, as the Tribunal deemed the tax deposit sufficient for the appeal. The Commissioner was directed to proceed with the appeal without insisting on additional deposits, allowing the appellant a fair opportunity to present their case. en-us Mon, 17 Nov 2014 00:00:00 +0530 Sat, 10 Jan 2015 10:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255220 The appellant, engaged in constructing a residential complex, was held liable for service tax but contended they had already paid the tax. The Tribunal found that service tax was not due when selling flats to individual buyers in a residential complex during the relevant period. The impugned order was set aside, and the matter remanded without requiring further tax deposit. The appeal rejection due to non-payment of penalty was overturned, as the Tribunal deemed the tax deposit sufficient for the appeal. The Commissioner was directed to proceed with the appeal without insisting on additional deposits, allowing the appellant a fair opportunity to present their case. Case-Laws Service Tax Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255220