Service tax for apartment flat by individual

In a judgement passed by the Mumbai High Court in the case of Maharashtra Chamber of Housing Industry and Others Vs. Union of India [012-TIOL-78- HC-Mum-ST] has upheld the Constitutional validity of levy of service tax, under clauses (zzzh) and (zzzzu) of Sec. 65, on similar construction services provided by a builder.

 Certain activities have been specifically defined by its descripttion as service which is known as “declared services” and the same phrase been defined under Sec.65B(22) as any activity carried out by a person for another person for consideration and declared as such under Sec.66E.

The following activities have been specified in Sec.66E and these activities when carried out by a person for another for consideration would amount to provision of service:

     i.        renting of immovable property;

   ii.        construction of a complex, building, civil structure or a part thereof.........................................incomplete.

Kishor Ji, 

The assessee would not be able to get the benefit of this Delhi High Court Judgement (Suersh Kumar Bansal)  in Hyderabad because of jurisdictional issue.

Further, as far as I know, there is no such judgement in this regard in Telagana. The case (Maharashtra Chamber of Housing Industry and Others Vs. Union of India [012-TIOL-78- HC-Mum-ST]) has been pending before the apex court for finality. 

Regards