2018 (10) TMI 220

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.... Respondents Through: Mr. Anubhav Ray, Jr. Standing Counsel for R-1.   O R D E R The petitioners challenge the amount collected towards service tax for construction of residential flat which was sought to be subjected to service tax levy under Section 65(105)(zzzh) of the Finance Act, 1994 - as well as explanation to Section 65(105)(zzzzu) being ultra vires. The Court by its judgment in....

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....s claim on the basis of the documents - particularly the remittance/payments made to the builder (respondent No.2) at relevant times; having regard to the invoices raised as well as the bank accounts statement in this regard. The Official respondent/Commissioner of Service Tax/GST shall ensure that the statement of the builder too is elicited appropriately through summons before proceeding further....