TMI Blog2018 (12) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... pplier of construction service, to the supplier of development rights, is liable to pay GST for the service provided to the land owner in terms of the Joint Development Agreement - The applicant needs to pay tax towards the construction service provided to the land owner, on the value to be determined in terms of para 2 of the N/N. 11/2017-Central Tax (Rate) dated 28.06.2017. Liability to pay service tax up to 30.06.2017 - Section 142 (11) of the CGST/ KGST Act 2017 - Held that:- It is clearly evident from Section that the service tax is liable to be paid, which is leviable under the Finance Act' 1994, on the services provided up to Also the GST is liable to be paid under the CGST Act'2017 /KGST Act'2017, on the services provided after 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 dated 21.02.2018. 2. The Applicant, M/s. Enforce Infrastructure India Pvt. Ltd., Builders Developers, entered into an agreement with Mr. Patrick B Disa, Mrs. Winnfred J. D'sa, Mr. Prem Alousius D'sa, Mrs. Preethika Vinay, Mrs. Priya Maria Dominica Kutinha and Mr Praveen Nobert Savio D'sa, for construction to handover 8828 square feet of residential apartment area, 1630 square feet of commercial area and 8 car parkings on the land belonging to the aforesaid six persons. 3. The applicant is of the view that they were liable to pay service tax on the taxable value of building constructed handed over to the land owner, at the time of completion of the project, in terms of Circular Noe 151/02/2012-ST dated 10.02,2012. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for payment of GST need to be clarified as to whether the price at the time of JDA or the market value as on date. FINDINGS DISCUSSION: 5. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri. Rudolpoh M C Rodrigues, Chartered Accountant, the authorized representative, during the personal hearing. We also considered the issues involved on which advance ruling is sought by the applicant, relevant facts of the issue involved. 6. The Applicant, filed the instant application dated 17.03.2018 for advance ruling, seeking clarifications as to 1. Whether the applicant is liable to pay GST on the value of building constructed and handed over to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allotment letter) 8. Section 2(94) of CGST Act' 2017 defines Registered Person as a person who is registered under Section 25 but does not include a person having a Unique Identity Number. Section 25 of the CGST Act' 2017 prescribes the procedure for registration and stipulates that Every person who is liable to be registered under Section 22 or Section 24 of the CGST Act 2017 shall apply for registration in every such state or Union territory in which he is so liable within thirty days from the date on which he comes liable to registration, in such manner and subject to such conditions as may be prescribed; Section 22 of the CGST Act 2017 tells about the persons liable for registration and stipulates that Every suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for such supply. Explanation.- For the purposes of paragraph 2, total amount means the sum total of,- a) consideration charged for aforesaid service; and b) amount charged for transfer of land or undivided share of land, as the case may be. 11. The third question of the applicant relates to their liability to pay service tax up to 30.06.2017. In this regard we draw reference to Section 142 (11) of the CGST/ KGST Act 2017, which is appended below : (11) (a) notwithstanding anything contained in section 12 no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the Value Added Tax Act of the State; (b) notwithstanding anything contained in Section 13, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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