2006 (3) TMI 51

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kari, learned Counsel for Respondent. 2. The Petitioner No. 1 is an Association of Builders of Mahakaushal area and in this writ petition they have challenged the circular dated 16-2-2006 issued by the Director General of the Directorate of Service Tax, Mumbai to all authorities of Service Tax Act on the subject "Collection of Service Tax under construction of Complex services/commercial or Ind....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uilders for construction of flat/building. He submitted that the said decision of Supreme Court is on the definition of "works contract" for the purpose of levy tax under the Sales Tax Act and has nothing to do with imposition of Service tax on builders. 4. Mr. S.A. Dharmadhikari, learned Counsel for the respondents, on the other hand submitted that the law laid down by the Supreme Court in M/s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....file reply before the competent authority indicating clearly as to why their activities do not attract service tax. In case, the members of the petitioner Association take a stand in their replies that activities undertaken by them do not attract service tax, the Assessing authority will consider the said reply as well as the facts and the agreement between the builders and their prospective custo....