TMI Blog2018 (9) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities that the value of the services rendered to the land owners is already built on the amounts charged by them to independent flat owners - Held that:- Identical issue decided in the case of VASANTHA GREEN PROJECTS VERSUS CCT, RANGAREDDY GST [2018 (5) TMI 889 - CESTAT HYDERABAD], where it was held that the amount attributable to the consideration received by appellant in the form of land r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides agree that the issue involved in these cases is identical, accordingly, these appeals are disposed of by a common order. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue in all these three appeals is regarding the service tax liability on these appellants on the land owner's share i.e., on construction of flats. Appellants herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them to independent flat owners, it cannot be said that the tax liability arises on them as also the value on which the tax demanded is disputed. 4. Both sides agree that identical issue has been decided by this Bench by a Final Order No. A/30559/2018 dated 11.05.2018 considering identical issues. 5. On perusal of the said Final Order dated 11.05.2018 in the case of Vasantha Green Projects ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e IT returns and ST 3 returns which has been certified by Chartered Accountant wherein it is stated that service tax compliance is towards the payment of gross amount of the construction undertaken on joint development basis and received from the customers has been made. This leads to conclusion that it is evident that appellant has complied the service tax liability on the construction undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
