2019 (5) TMI 1878

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....r>Hon'ble Mr. S.K. Mohanty, Member (Judicial) And Hon'ble Mr. Sanjiv Srivastava, Member (Technical) For the Appellant : Shri Mehul Jivani, C.A. For the Respondent : Shri Bidhan Chandra, Authorized Representative Per: S.K. MOHANTY Heard both sides and perused the records. 2. The issue involved in all these appeals relates to determination of service tax liability on 'Construction of ....

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.... Finance Act, 1994 (vide Finance Act, 2010) levying service tax on Construction of Commercial, Industrial or Residential Complex intended for sale during, before or after such construction by builder is constitutionally valid and not ultra vires Section 67 and 68 ibid. Further, the Hon'ble High Court have also held that the service tax levy on preferential location and development charges in respe....

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....al Area Development Authority and Ors. Vs. Steel Authority of India and Ors. has been given. 4. Since, the issue of legislative competence for levy for service tax on land and building is sub-judiced before the Hon'ble Apex Court, the present appeals cannot be disposed of on merits at this juncture. Thus, we are of the considered view that the matter arising out of the appeals should be remande....