Service Tax Demand Remanded Due to Need to Verify Payments After Completion Certificate

Nagarjuna Homes Vs Commissioner of Central Tax (CESTAT Hyderabad) The CESTAT Hyderabad examined an appeal concerning service tax demand of ₹18,80,612/- on a builder engaged in construction of residential complexes. The dispute arose from the department’s allegation that the appellant received ₹7.30 crore towards sale of flats during 2011–12 and that such receipts were liable to service tax as construction services. The adjudicating authority and Commissioner (Appeals) doubted the appellant’s claim that the entire consideration was received after issuance of the completion certificate...