https://www.taxtmi.com/caselaws?id=469959 Land procurement for a housing society was held taxable as real estate agent service for the period before 01.07.2012 and as taxable service under the post-01.07.2012 regime, with valuation left for verification. The development component, involving layout works such as roads, drainage, culverts, compound wall, landscaping and water supply, could not be artificially split to sustain a pre-01.07.2012 demand under site formation and allied services; that demand was set aside. For the post-01.07.2012 period, the development activity remained taxable and was remanded for fresh quantification. As the dispute involved interpretation, with receipts through banking channels and reflected in accounts, the extended period and penalty were held not invocable. en-us Thu, 19 Dec 2024 00:00:00 +0530 Fri, 10 Jul 2026 22:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469959 Land procurement for a housing society was held taxable as real estate agent service for the period before 01.07.2012 and as taxable service under the post-01.07.2012 regime, with valuation left for verification. The development component, involving layout works such as roads, drainage, culverts, compound wall, landscaping and water supply, could not be artificially split to sustain a pre-01.07.2012 demand under site formation and allied services; that demand was set aside. For the post-01.07.2012 period, the development activity remained taxable and was remanded for fresh quantification. As the dispute involved interpretation, with receipts through banking channels and reflected in accounts, the extended period and penalty were held not invocable. Case-Laws Service Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469959