https://www.taxtmi.com/caselaws?id=277833 The Revenue's appeal against a refund order issued by the Commissioner of Central Excise, Madurai was dismissed by the Tribunal. The Commissioner ruled that consideration received for easement rights from allottees of respondent units should not be taxed under Construction of Residential Complexes. The Tribunal upheld this decision, stating that the impugned order did not exceed the show cause notice and that no additional tax could be imposed as the main activity was not taxable. The appeal focused on the taxability of easement rights, with the lower authorities' findings remaining unchallenged. en-us Thu, 21 Dec 2017 00:00:00 +0530 Wed, 26 Dec 2018 00:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277833 The Revenue's appeal against a refund order issued by the Commissioner of Central Excise, Madurai was dismissed by the Tribunal. The Commissioner ruled that consideration received for easement rights from allottees of respondent units should not be taxed under Construction of Residential Complexes. The Tribunal upheld this decision, stating that the impugned order did not exceed the show cause notice and that no additional tax could be imposed as the main activity was not taxable. The appeal focused on the taxability of easement rights, with the lower authorities' findings remaining unchallenged. Case-Laws Service Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277833