https://www.taxtmi.com/caselaws?id=446490 The Tribunal ruled in favor of the appellant, determining that service tax is not applicable to the value of the unfinished flat at the time of sale or agreement of sale. The appellant is liable for service tax only on amounts received for completing the unfinished flat after the sale. The Tribunal also clarified that service tax does not apply to other charges like electricity installation and maintenance. The appellant must reconcile tax payments, considering any excess payments made, and adjust the final tax liability. The appeal was allowed, and the impugned order was set aside. en-us Mon, 18 Sep 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446490 The Tribunal ruled in favor of the appellant, determining that service tax is not applicable to the value of the unfinished flat at the time of sale or agreement of sale. The appellant is liable for service tax only on amounts received for completing the unfinished flat after the sale. The Tribunal also clarified that service tax does not apply to other charges like electricity installation and maintenance. The appellant must reconcile tax payments, considering any excess payments made, and adjust the final tax liability. The appeal was allowed, and the impugned order was set aside. Case-Laws Service Tax Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446490