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2016 (3) TMI 715 - AT - Service TaxDemand of Service tax for the period 2004-2005 to 2007-2008 - Construction of complex service - Failure to pay tax liability in respect of 50% of the constructed property assigned to the owners of the land in terms of the Joint Development agreement - Held that:- Department's contention that CBEC Circular dated 29/1/2009 not applicable to appellant's case is not accepted. The main point of clarification by the CBEC is on the implication of “agreement to sale” and provisions of Transfer of Property Act to determine the question of service to another person or service to self. It has been clarified that the execution of sale deed transfers the ownership of their property to the ultimate owner. Hence, any services provided by seller till the execution of such sale deed will be in the nature of self-service with no liability to service tax. Therefore, the distinction sought to be made in the impugned order is not tenable. - Decided in favour of appellant
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