ST : Prima facie, developers getting complex constructed on land
registered in name of individual buyers are liable to service tax and
services of hired contractors engaged in actual construction are input
services for
developers
[2013] 33 taxmann.com 125 (Chennai - CESTAT)
CESTAT, CHENNAI BENCH
Cotton City Developers (P.) Ltd.
v.
Commissioner of Central Excise (Service Tax), Coimbatore
developers
[2013] 33 taxmann.com 125 (Chennai - CESTAT)
CESTAT, CHENNAI BENCH
Cotton City Developers (P.) Ltd.
v.
Commissioner of Central Excise (Service Tax), Coimbatore
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