No Service Tax u/s 66E(b) of Finance Act Leviable if Partial Completion & Occupancy Certificates received on Flat Project: CESTAT [Read Order]
Considering the appellant already received partial completion and occupancy certificate, the CESTAT ruled no service tax due u/s 66E(b) of the Finance Act
By Kavi Priya - On October 16, 2024 12:19 pm - 2 mins read
The Kolkata Bench of Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that no service tax under Section 66E(B) of the Finance Act could be imposed if partial completion and occupancy certificates were received on a flat project. MCK PGE Projects LLP, the appellant was involved in the construction of a residential…
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