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2019 (1) TMI 1115 - AT - Service TaxConstruction of residential complex Service - Sai Sharnam Project - Laboni Project - In respect of Sai Sharnam Project at Sirdi in Maharashtra, he has refused the contention of service provider that the project was completed before 01.07.2010 - In respect of Laboni Project the contention of service provider was that the architect had issued certificate on 05.05.2010 that the said project was completed and such certificate issued by architect was submitted to Ghaziabad Development Authority - whether service tax was leviable in respect of Sai Sharnam Project and Laboni Project? Held that:- In respect of Sai Sharnam Project the original authority has refused to accept date of completion as 31.03.2010 in the absence of mention of name of the said project in the certificate issued by architect - However, we note that during the proceedings it was not establish through positive evidences by revenue that any activity of construction in respect of Sai Sharnam Project was continued after 01.07.2010 - the levy of service tax introduced w.e.f. 01.07.2010 is not applicable to Sai Sharnam Project. In respect of Laboni Project the Original Authority has stated that though service provider has referred to certificate issued by architect on 05.05.2010 he will go by the certificate issued by Ghaziabad Development Authority on 13.07.2011. The learned Counsel for service provider has submitted a copy of certificate dated 05.05.2010 issued by architect in respect of Laboni Project stating that the project was complete in all respect. We note that Central Board of Excise & Customs through Circular dated 01.07.2010 had clarified that certificate issued by architect serves the purpose to establish that the project is complete. We, therefore, hold that Laboni Project was also completed before 01.07.2010 - the service tax was not liable to be paid in respect of Laboni Project. The demand of ₹ 34,79,175/- in respect of Sai Sharnam Project and demand of ₹ 1,88,94,825/- in respect of Laboni Project is set aside - demand of ₹ 1,68,37,388/- in respect of Technocity Project and imposition of penalty of ₹ 1,39,200/- under Section 70 of Finance Act, 1994 for late filing of ST-3 returns also set aside - the Original Authority had allowed refund of amount excess paid by the appellant. The said refund now needs to be worked out taken into consideration the service tax of around ₹ 4.17 crores paid and ₹ 1.68 crores service tax confirmed and ₹ 1.39 lakhs penalty imposed - appeal disposed off.
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