Service Tax not Leviable on Flats, less than 12 in Units Constructed Prior to 01.07.2010: CESTAT [Read Order]
CESTAT rules that service tax is not leviable on flats, less than 12 in units constructed prior to 01.07.2010
By Kalyani B. Nair - On April 13, 2024 5:00 pm - 2 mins read
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that service tax is not leviable on flats, less than 12 in units constructed prior to 01.07.2010. Believing that there was no tax liability, the appellant filed a refund application claiming refund of the above service tax paid to…
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