FIRM FOUNDATIONS AND HOUSING PVT. LTD. Vs. PRINCIPAL COMMISSIONER, OFFICE OF THE PRINCIPAL COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) The Writ Petitioner prays for a Writ of Certiorari calling for the records of Order-in-Original dated 21.04.2017 passed by the respondent and quashing of the same as arbitrary and illegal.

(2.) The petitioner is a company engaged in the business of promotion and construction of residential apartments and complexes. The projects are undertaken on a joint venture basis, the petitioner being the builder, along with land owners. Service tax liability arises in respect of the portion of the project enuring to the land owners as well as to its own account. The issue raised in the present Writ Petition concerns only the service tax liability of the builder, the petitioner herein.

(3.) Detailed submissions of Mr. Joseph Prabakar, learned counsel for the petitioner and Mr. S.R. Sundar, learned counsel for the respondent have been heard.