2016 (9) TMI 331

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....hairman, Shri S.S. Rana, Member (Technical) And Shri R.S. Shukla, Member (Law) For the Applicant : Shri Y.S. Reddy, Advocate For the Department : Shri Amresh Jain,Authorised Representative RULING The applicant is a builder. It is a public limited company. The admission is opposed. The first objection which is taken by the Department was that it is only a private limited company whic....

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....ty is exempt from the Service Tax. The objection which seems to have been raised is that the applicant company would also obtain the necessary sanctions from the 'Gram Panchayat' for being able to construct the house. This amounts to a separate service and, if it is separate, if it is to be acquired by a separate agreement, it would attract the Service Tax. The contention is undoubtedly right that....