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2019 (6) TMI 1711 - AT - Service TaxRecovery of short-paid service tax under works contract service - inclusion of value shown in the sale-deed and also other reimbursable charges in the nature of registration fee etc. - HELD THAT:- The matter requires to be reconsidered as to whether the amounts included in the sale-deed value of immovable property would be subject to levy of service tax under construction services. The computation in the order-in-original has to be looked into on the basis of the sale-deed executed by the appellant with customer which includes the semi-finished flat. Other charges like registration fee, VAT, etc. needless to say will not be subject to service tax as being reimbursable expenses. For the period prior to 01.07.2010, the learned consultant submitted that in the appellant’s own case GRANDEUR HOMES PVT. LTD., ALPINE ESTATES, PARAMOUNT BUILDERS, MODI & MODI CONSTRUCTIONS, GREENWOOD ESTATES, SRI KRISHNA VENTURES PVT. LTD., KRISHNA DEVELOPERS VERSUS CCE, C & ST, HYDERABAD–II, HYDERABAD–SERVICE TAX [2019 (2) TMI 772 - CESTAT HYDERABAD] for the earlier period, the Tribunal had held that The self same issue was considered by the Bench in detailed in the case of M/s Mehta & Modi Homes and-as also in the case of M/s Kolla Developers & Builders and held that prior to 01.07.2010 service tax liability will not arise on the builders. We do not find any reason to deviate from such a view already taken on the issue. Accordingly, we hold that all the impugned orders are unsustainable and liable to be set aside and we do so. The impugned order is modified to the extent of setting aside the demand prior to 01.07.2010 and remanding the matter after 01.07.2010 to the adjudicating authority for reconsideration. The adjudicating authority in such remand proceedings shall also reconsider the issue of penalty. Appeal is partly allowed and partly remanded.
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