TMI Blog2009 (3) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... l Construction Services” and “Construction of Complexes (Residential) Services’ during the period 16-6-2005 to 30-6-2006 and the above - the applicants had already discharged the Service Tax liability in part during investigation which has been appropriated – stay granted to the balance amount. - ST/684-685/2008 - 385-386/2009 - Dated:- 16-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 77 (v) Penalty: Rs.12,47,208/- under Section 78. 2. Heard both sides. 3. The applicants are engaged in the building of commercial and residential apartments/buildings. Revenue proceeded against them on the ground that they have evaded payment of Service Tax on the services rendered by them to their customers in the category of "Commercial or industrial Construction Services" and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the ultimate owner is in the nature of 'agreement to sell'. Such a case, as per the provisions of the Transfer of Property Act, does not by itself create any interest in or charge on such property. The property remains under the ownership of the seller (in the instant case, the promoters/builders/developers). It is only after the completion of the construction and full payment of the agreed s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, in both these situations, if services of any person like contractor, designer or a similar service provider are received, then such a person would be liable to pay service tax." 5.1 The learned JCDR stated that the issue involves commercial property also. Therefore, she was of the view that the Board's Circular may not cover the entire amount. Further, we find that the applicants had al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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