https://www.taxtmi.com/highlights?id=61640 Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu of the development rights - In the present case the respondent has discharged the complete service tax liability on the gross amount received by him for providing the taxable services. Once he have discharged the tax liability on the gross consideration received by him by the sale of flats to new buyers, the demand of service tax for the flats handed over to the existing members of the societies without any consideration cannot be sustained. - AT en-us Thu, 27 Jan 2022 12:26:33 +0530 Thu, 27 Jan 2022 12:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61640 Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu of the development rights - In the present case the respondent has discharged the complete service tax liability on the gross amount received by him for providing the taxable services. Once he have discharged the tax liability on the gross consideration received by him by the sale of flats to new buyers, the demand of service tax for the flats handed over to the existing members of the societies without any consideration cannot be sustained. - AT Highlights Service Tax Thu, 27 Jan 2022 12:26:33 +0530 https://www.taxtmi.com/highlights?id=61640