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2014 (11) TMI 276 - AT - Service TaxConstruction of Residential Complex Service - Liability to pay tax prior to 1-7-2010 and subsequent to it - Held that:- Prior to 1.7.2010, what was liable was ‘construction of residential complex’ and when there is an agreement between the buyer and the customers for construction of flat, it cannot be said that such an agreement is for construction of residential complex. Therefore, prior to 1.7.2010, when the explanation was added to the definition of ‘commercial or industrial complex service’, tax is not payable. after 1.7.2010, the appellant does not have a case on merits. Adjustment to tax paid for the earlier period with the tax liability of subsequent period - Held that:- Admittedly, the amount was paid prior to 1.7.2010. Despite discussions for quite some time and despite queries from the Bench, learned counsel could not convince that this amount was not paid after collecting from customers and also could not indicate the date on which such payment was made. We also find this amount has not been appropriated by the original authority also. Therefore, this amount cannot be taken for adjustment with the amount payable subsequent to 1.7.2010 - prior to 1.7.2010, the appellant is not liable to pay tax and adjustment of amount paid prior to 1.7.2010 is not possible - Stay denied for the subsequent period.
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