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2019 (1) TMI 500 - AT - Service TaxConstruction of complex services - demand of service tax on construction and sale of the apartments - case of appellant is that they are mere “builder/developer" of the property and construction services are in fact, under taken by the contractor - CBEC vide Circular No. 108/2/2009-ST dated 29.01.2009 - Held that:- Any service provided by such seller in connection with the construction of residential complex till the execution of such sale deed would be in the nature of ‘self-service’ and consequently would not attract Service Tax. Further, if the ultimate owner enters into a contract for construction of a residential complex with a promoter/builder/developer, who himself provides service of design, planning and construction; and after such construction the ultimate owner receives such property for his personal use, then such activity would not be subjected to Service Tax, because this case would fall under the exclusion provided in the definition of ‘residential complex’. Appeal allowed - decided in favor of appellant.
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