TMI Blog2019 (1) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... residential complex with a promoter/builder/developer, who himself provides service of design, planning and construction; and after such construction the ultimate owner receives such property for his personal use, then such activity would not be subjected to Service Tax, because this case would fall under the exclusion provided in the definition of ‘residential complex’. Appeal allowed - decided in favor of appellant. - ST/395/2009-DB - Final Order No. 21914/2018 - Dated:- 14-12-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. Raghuvendra, Advocate For the Appellant Mr. K. Murali, AR For the Respondent ORDER Per: P. ANJANI KUMAR The appellants, M/s. Akshay Eminence Devel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the buyer of the apartment. He also submitted that it is pertinent to note that Hon ble Supreme Court in the case of L T held that works contract is not liable to Service Tax prior of 01.06.2007 relied upon the following cases: (i) Commr. oF ST Vs. Shrinandnagar Co-Op. Housing Society Ltd. 2011 (23) STR 439 (Guj.). (ii) Principal Commissioner of Service Tax Vs. Nithesh Estates Ltd. 2008-TIOL-1369-HC-KAR-ST. (iii) Commr. of ST Vs. Sujal Developers 2013 (31) STR 523 (Guj.). (iv) Suresh Kumar Bansal Vs. UOI 2016 (43) STR (Del.). (v) Maharashtra Chamber of Housing Industry Vs. UOI 2012 (25) STR 305 (Bom.). (vi) Macro Marvel Projects Ltd. Vs. Commr. of ST 2008 (12) STR 603 (Tri. Chennai)- Maintai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. We find that CBEC vide Circular No. 108/2/2009-ST dated 29.01.2009 has clarified at Para 3 that 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 create an interest in or charge on such property. The property remains under the ownership of the seller (in the instant case, the promoters/builders/developers). It is only after the completion of the construction and full payment of the agreed sum that a sale deed is executed an only then the ownership of the property gets transferred to the ultimate owner. Therefore, any se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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