TMI Blog2011 (3) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... residential complexes - Held that:- As it is very clear from the records that the appellants were the owners of the land and developed the properties and sold the flats to the prospective buyers by entering into different agreements. It is unconceivable that just because the appellant received advances from the prospective buyers, the sale could not be considered as sale and would fall under serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 76; (iii) Penalty of Rs.5000/- under Section 77; and (iv) Equal penalty under Section 78. 2. The Adjudicating Authority has confirmed the demand on the ground that the appellant has provided services of "construction of residential complexes". 3. The learned counsel would draw our attention to the Board's Circular No.108/02/2009-ST dated 29.1.2009 and specifically read paragr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to the prospective clients. It is his submission that the judgment of this bench in the case of Rohan Builders Ltd. Vs. CST, Bangalore - 2009 (13) STR 56 (Tri.-Bang.) will apply. He would also submit that the judgment of the Hon'ble Andhra Pradesh in the case of CCE, Guntur Vs. M/s. Sri Chaitanya Educational Committee as regards the principles for considering the stay petition, will apply. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate from the authorities. In his view, only completed flat sold without any receipt of advance is a sale and rest of all would fall under the category of services of residential complexes. We are not able to agree to this proposition of law, as it is very clear from the records that the appellants were the owners of the land and developed the properties and sold the flats to the prospective buy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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