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Case Law Details

Case Name : M/s Harekrishna Developers (Authority for Advance Rulings New Delhi)
Related Assessment Year :
Courts : Advance Rulings
Whether the activity of booking the residential units to be undertaken by the applicant is a taxable service liable to service tax under the provisions of section 65 (105) of the Finance Act, 1994? It seems that the question as framed lacks in clarity. The question, if literally read, is confined to the first step of ‘booking’ the residential unit but not the series of activities that follow the booking and entering into the agreement. However, it is clear from what is stated in the application and also the arguments of the learned authorized representative that the applicant wants a r...
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0 Comments

  1. SSSINGH says:

    Sir

    we wanted to know whether service tax is applicable in case portion of constrction completed before 1st july 2010 and payment aksed by the builder before 1st july 2010 but due delay from bank,payment was made after 1st july 2010

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