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CESTAT : Quashes demand; Township land development neither 'complex construction service' nor 'works contract'

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Development of land owned by Housing Corporation for township neither taxable as ‘construction of complex service’ nor ‘works contract’; Construction of roads, laying of sewer lines, landscaping alongwith plantation and construction of boundary wall not covered either u/s 65(105)(zzzh) r/w Sec 65(30a) and Sec 65(91a) or u/s 65(105)(zzzza) of Finance Act; Noting that construction of residential complex undertaken by other contractors, sets aside service tax demand with interest and penalties u/s 76 and 78  : Delhi Tribunal

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    Smithe124 Thursday, 18 September 2014

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