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No Service Tax liability can be imposed on Builder on cancellation of booking by flat buyer
Case Law Details
- Case Name
- Credence Property Developers Pvt. Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Credence Property Developers Pvt. Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
The CESTAT, Mumbai in Credence Property Developers Pvt. Ltd v. Commissioner of CGST & Central Excise [Service Tax Appeal No. 85780 of 2020 dated January 5, 2023] has held that once the buyer of a flat cancelled the booking and the consideration for service was returned, the service contract got terminated and once it is established the no service is provided, then refund of tax for such service becomes admissible.
Facts:
Credence Property Developers Pvt. Ltd. (“the Appellant”) is engaged ...
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