Builders, Promoters, Developers or any such persons constructing a Residential Complex shall be liable to pay Service Tax: CESTAT [Read Order]

Where the builder, promoter, developer, or any such person constructs a residential complex with more than 12 residential units by engaging a contractor, the contractor, in his capacity as a taxable service tax
By Aiswarya Krishnadas - On June 4, 2024 11:12 pm - 2 mins read
CESTAT - CESTAT Bangalore - constructing a Residential Complex - Customs Excise and Service Tax Appellate Tribunal - Tax news - Taxscan

The Bangalore bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that builders, promoters, developers, or any such persons constructing a residential complex shall be liable to pay service tax. The appellant Pramod & Others  filed a refund claim for Rs. 30,578/- based on the Board Circular No. 96/2007- ST dated…

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