https://www.taxtmi.com/caselaws?id=421942 The Tribunal ruled against the appellant's contentions on the utilization of CENVAT credit for service tax payment and the invocation of the extended period of limitation. It held that service tax was leviable on the services provided by the builder to flat buyers. The demand confirmation was not under Section 73A but under the proviso to Section 73(1) of the Finance Act, 1994. However, the issue of returning money to flat buyers if service tax was not leviable was not addressed by the Tribunal, leaving room for further consideration. en-us Tue, 26 Apr 2022 00:00:00 +0530 Thu, 05 May 2022 08:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421942 The Tribunal ruled against the appellant's contentions on the utilization of CENVAT credit for service tax payment and the invocation of the extended period of limitation. It held that service tax was leviable on the services provided by the builder to flat buyers. The demand confirmation was not under Section 73A but under the proviso to Section 73(1) of the Finance Act, 1994. However, the issue of returning money to flat buyers if service tax was not leviable was not addressed by the Tribunal, leaving room for further consideration. Case-Laws Service Tax Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421942