cannot be demanded on the sale consideration
mentioned in the sale deed executed between the Appellant and the buyer
for the residential unit. However ... sale consideration stating that under
the composition scheme, does not exclude the value of sale deed. The
impugned order is also beyond the scope
practice & profession of attorneys-
at-law by executing a Gift Deed dated 01.06.2001 in favour of
the appellant Company where his non-lawyer children ... that „Name‟ and
„composition‟ of the impugned business / legal profession kept changing
since 1887 till the year 1990.The Gift Deed also clarifies that
Tata Motors Ltd. vs Commissioner Of Service Tax Mumbai-Ii on 8 January, 2019
IN
appellant had discharged
service tax on the builder share under Works Contract
(Composition Scheme for Payment of Service Tax) Rules 2007.
The department entertained ... appellant submits that out of 65% USD
acquired by them, sale deeds and builder's agreements were
executed in favour of MRR Reddy
Page 27 of 39
Appeal No.: ST/75210/2024-DB
composite supply of services rather than a pure
sale of goods. The landmark case ... Goods Act . In the present
case, it is evident from " Deed of transfer and
assignment of business" and power and steam
purchase
deduction.
Secondly, the work is quoted which is not covered under sale deed is meant
for personal use of the customers thereby it gets excluded ... well as the value of land from such
component. Works Contracts (Composition Scheme for payment of Service
Tax) Rules, 2007 do not provide
Project
India Pvt Ltd., this Tribunal held that notwithstanding a composite contract
with recipient assessee decides being EPC contract also supplier of all
equipments ... case of deemed sales effected on a registered
conveyance deed accordingly no separate invoice of sale of material used is
required to be issued
deduction.
Secondly, the work is quoted which is not covered under sale deed is meant
for personal use of the customers thereby it gets excluded ... well as the value of land from such
component. Works Contracts (Composition Scheme for payment of Service
Tax) Rules, 2007 do not provide
more persons merely purchase a property, under a
common sale deed, without any agreement to have a
common or joint venture with a joint management ... property is not its owner. He owns every
part of the composite property along with others
and it cannot be said that he is only
more persons merely purchase a property, under a
common sale deed, without any agreement to have a
common or joint venture with a joint management ... property is not its owner. He owns every
part of the composite property along with others
and it cannot be said that he is only
