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Service Tax

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

Case Law Details

Case Name
Nagarjuna Homes Vs Commissioner of Central Tax (CESTAT Hyderabad)
Date of Judgement/Order
Only available for paid members
Advertisement 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 compl...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,666

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