https://www.taxtmi.com/caselaws?id=355897 The Commissioner (Appeals) ruled in favor of the respondents in the case. It was held that service tax cannot be recovered for the amount spent on land purchasing on behalf of another party. Any payment received by the appellants, excluding the amount spent on land, is considered a taxable service. The imposition of service tax on leveling of soil and related work at Sahara City Homes was deemed incorrect due to the expiration of the agreement before the tax applicability date. The Appellate Authority's decisions were upheld, and the Revenue's appeals were rejected with the imposed penalties upheld. en-us Tue, 02 Jan 2018 00:00:00 +0530 Thu, 08 Mar 2018 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355897 The Commissioner (Appeals) ruled in favor of the respondents in the case. It was held that service tax cannot be recovered for the amount spent on land purchasing on behalf of another party. Any payment received by the appellants, excluding the amount spent on land, is considered a taxable service. The imposition of service tax on leveling of soil and related work at Sahara City Homes was deemed incorrect due to the expiration of the agreement before the tax applicability date. The Appellate Authority's decisions were upheld, and the Revenue's appeals were rejected with the imposed penalties upheld. Case-Laws Service Tax Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355897