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2016 (10) TMI 188 - CESTAT BANGALORE

2016 (10) TMI 188 - CESTAT BANGALORE - 2016 (43) S.T.R. 251 (Tri. - Bang.) - Recovery of service tax - Works Contract Service - Construction of Residential Complex - period involved is from January, 2009 to March, 2009 - appellants had paid VAT under the category of ‘works contract’ on the value of materials used for such services - Held that:- the appellants were rendering ‘construction of complex service’ as they were designing, planning, developing and clearing site on their own land for cons .....

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09. It is however, made clear that such services become taxable only after 1-7-2010 when the Explanation was added by the Finance Act, 2010 dated 8-5-2010 in definition of ‘construction of complex service’ to the provisions of Section 65(105)(zzzh) of the Finance Act, 1994. - Decided in favour of appellant - ST/1720/2012-DB - Final Order No. 20047/2016 - Dated:- 12-1-2016 - Shri M.V. Ravindran, Member (J) and Ashok K. Arya, Member (T) Shri V. Unnikrishnan, Advocate, for the Appellant. Shri Paksh .....

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e Finance Act, 1994. 2. The appellants plead that during the relevant period there was no service tax on construction of residential complex service rendered by the appellants and consequently, the Revenue cannot levy service tax under the service of works contract service based on the fact that the appellants paid VAT under the category of works contract on the value of materials used for such services. 3. The learned AR appearing for the Revenue reiterates the findings given in the O .....

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yers/clients, was classified under works contract , when there were no elements of services of works contract in the activity being performed by the appellants. 4.1 The appellants were rendering construction of complex service as they were designing, planning, developing and clearing site on their own land for construction activities for buyers/clients and were not doing any execution of works contract and elements of definition of works contract , therefore, are not found present. It is ma .....

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ce tax as such services would fall under the exclusion provided under definition of residential complex . To make the subject matter more clear the contents of Para 3 of above Circular dated 29-1-2009 are quoted below : 3. The matter has been examined by the Board. Generally, the initial agreement between the promoters/builders/developers and the ultimate owner is in the nature of agreement to sell . Such a case, as per the provisions of the Transfer of Property Act, does not by itself crea .....

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