Ownership of Land without Rendering of Any Service is Not a Relevant Condition for Determining Service Tax Liability: CESTAT [Read Order]

By Shabna Rahim - On August 13, 2023 2:00 pm - 2 mins read
Ownership of Land - Rendering - Land - Ownership - Rendering of Any Service is Not a Relevant Condition - Relevant Condition - Service Tax Liability - Service Tax - CESTAT - Taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the ownership of land without rendering any kind of services was not a relevant condition for determining the taxable service.  Green House Promoters Pvt. Ltd, the appellant assessee registered with the Service Tax Department for providing construction services in respect…

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