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2023 (4) TMI 548 - CESTAT NEW DELHILevy of Service Tax - Architect services - completion certificate for the Mall had been issued before July 01, 2010, or not (because in that case no service tax would be leviable) - HELD THAT:- Government had issued the Service Tax (Removal of Difficulty) Order 2010. It may have come into force with effect from July 01, 2010 but it states that for the purpose of section 65(105)(zzq), the expression “authority competent” would include an Architect registered that the Council of Architecture constituted under the Architect Act, 1972. Since it is a Removal of Difficulty Order, the Commissioner (Appeals) was not justified in holding that it would be prospective in nature. The benefit of the certificate date August 19, 2009 issued by the Architect would come to the aid of the appellant. Regarding the certificate dated March 31, 2010 issued by the Regional Manager, RIICO, a perusal of the said certificate would show that it was issued by the Regional Manager RIICO in connection with the commercial plot allotted to the appellant. It states that the construction was done by the appellant as per the sanctioned plan and RIICO norms and the property may be used for commercial activities as per the terms and conditions of the allotment. This communication was sent by the Regional Manager pursuant to the communication dated August 19, 2009 sent by the appellant to RIICO seeking approval for use of the building “Capital Mall” for commercial/business purpose. The appellant had stated that the construction of the shopping mall named “Capital Mall” was completed on the allotted premises ad measuring 9996 sq. mtrs. and therefore, RIICO should issue the letter of approval for using the Capital Mall for business activities. Thus, the completion certificate has been issued to the appellant before July 01, 2010. The payments were received by the appellant after the completion certificate was issued to the appellant. They could, therefore, not be subjected to levy of service tax. The impugned order dated March 27, 2013 passed by the Commissioner (Appeals), therefore, cannot be sustained - appeal allowed.
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