TMI Blog2014 (11) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... r the earlier period with the tax liability of subsequent period - Held that:- Admittedly, the amount was paid prior to 1.7.2010. Despite discussions for quite some time and despite queries from the Bench, learned counsel could not convince that this amount was not paid after collecting from customers and also could not indicate the date on which such payment was made. We also find this amount has not been appropriated by the original authority also. Therefore, this amount cannot be taken for adjustment with the amount payable subsequent to 1.7.2010 - prior to 1.7.2010, the appellant is not liable to pay tax and adjustment of amount paid prior to 1.7.2010 is not possible - Stay denied for the subsequent period. - ST/2498/2012-DB - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other agreement for construction of flat on the said undivided portion of land with the assessee. The activity of construction of flat on the land was provision of construction of residential complex and this cannot be equated with the self service as defined in the clarification issued vide Circular dated 29.1.2009 according to Revenue. It is also observed that on perusal of the activity undertaken by the appellant (builder), it could be observed that the builder had not entered into any agreement to sell but had entered into agreement for construction of flat and the ownership of the land rests with the prospective buyer since he had already purchased the land through the sale deed and the builder had no right over the land. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entered by the buyer and therefore, tax is liable to be paid throughout the period and extended period is invokable. 4. We have considered the submissions made by the both sides. We are unable to accept the submission of learned A.R. that in this case, there are two agreements and the first one is for sale of undivided share of land and the second one is for construction of flat on the said undivided share of land and therefore, transaction is liable to service tax. Prior to 1.7.2010, what was liable was construction of residential complex and when there is an agreement between the buyer and the customers for construction of flat, it cannot be said that such an agreement is for construction of residential complex. Therefore, pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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