TMI Blog2018 (7) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... es do not get covered by the new definition - the consideration received by the appellant from their buyer on account of sale of parking space is a part and parcel of the services falling under the category of Residential Complex Construction Services and its value has to be added in the value of above services Extended period of Limitation - Held that:- The Service Tax law, during the relevant period, was still at the nascent stage and was not clear - Inasmuch as admittedly the parking area is a separate area from flats sold by the appellant, there can be bona fide belief on the part of the assessee that such parking charges are not includible in the value of the services falling under Residential Complex Construction Services . Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and imposition of penalty of identical amount. 3. Hence the present appeal. 4. Learned advocate Shri Rajesh Chhibber appearing for the appellant submits that the parking charges are not a part of the construction activities and as such confirmation of demand in respect of the same under the category of construction of Residential Complex Service was not justified. He submits that subsequently in 2010 a new category Preferential Location or External or Internal Development of Complex was inserted to tax the amount received by the builder on account of other allied services. As per the definition of the said services, the parking place was excluded. It shows that parking place was a part of the taxable service under newly i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial Complex Service and a separate consideration received by the appellant towards such parking charge would form part of the excisable value of the taxable services. 6. After considering the submission made by both sides, we find that Service Tax on construction of Residential Complex Service was introduced with effect from 16/06/2005 vide Notification No.15/2005-ST dated 07/06/2005. As per Section 59(91a) of the Finance Act, 1994 Residential Complex means any complex compromising of: (i) A building or buildings, having more than twelve residential units; (ii) A common area; and (iii) Any one or more of facilities or services such as park, lift, parking space .. 7. As seen from the above definition of Residential Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place which means that parking services do not get covered by the new definition. As such, we hold that consideration received by the appellant from their buyer on account of sale of parking space is a part and parcel of the services falling under the category of Residential Complex Construction Services and its value has to be added in the value of above services. 8. However, we find that demand stands raised and confirmed by invoking longer period of limitation inasmuch as a show cause notice was issued on 24/07/2014 for the period July, 2010 to June, 2012. Apart from the fact that the Lower Authorities have alleged that the appellant did not file the returns and pay the Service Tax, there is otherwise no positive evidence adduced by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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