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2022 (1) TMI 1015 - AT - Service TaxEffect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats (FOC) to all the existing members of the Society in lieu of the development rights - whether with effect from 01.07.2012, when the scheme of taxation of services was changed from the positive definition of the taxable services to the negative list of taxable services, was there any material change in the provisions relating to services chargeable to tax under the category of Construction of Complex Services? - applicability of clarifications as given by the par 6.2.1 of the Education Guide 2012 - clarification dated 10.02.2012 rejected - HELD THAT:- The instruction referred to in para 4.5, is only for the period post 01.07.2012, and holds in favour of applicability of the Circular dated 10.02.2012, in respect of the transactions, activities undertaken post 01.07.2012. Thus there are no error in the approach of adjudicating authority in placing reliance on the said circular for dropping the proceedings initiated. In the present case the respondent has discharged the complete service tax liability on the gross amount received by him for providing the taxable services. Once he have discharged the tax liability on the gross consideration received by him by the sale of flats to new buyers, the demand of service tax for the flats handed over to the existing members of the societies without any consideration cannot be sustained. There are no merits in the appeal filed by the revenue - appeal dismissed.
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