Service Tax Levy not leviable based on mere Agreement for service when no payment received

Adithya Builders and Developers Vs Commissioner of Central Tax (CESTAT Bangalore) In a major relief to the Adithya Builders and Developers, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Service Tax Levy depends on services rendered, not on basis of agreements where no payment received by service provider. The appellant, M/s. Adithya Builders and Developers has been engaged in selling of land, upon providing adequate infrastructure facilities; in this case, the appellant had entered into an agreement with the Government Employees House Building Co-o...