TMI Blog2021 (2) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to in sub-section (1). Thus, from perusal of Section 73A(5) of the Act, it is evident that the assessment must precede the demand. After taking note of the provisions of Section 73 of the Act, the learned Single Judge of this Court has held that the power to create a demand under Section 87 of the Act can be exercised only after adjudication namely on assessment of the amount - The aforesaid view has been upheld by the Division bench of this Court in the case of ' UNION OF INDIA VERSUS MRS. PRASHANTHI [ 2016 (7) TMI 131 - KARNATAKA HIGH COURT] . The substantial question of law framed by this Court is answered in favour of the assessee and against the revenue - Appeal dismissed. - C.E.A. NO.46 OF 2014 - - - Dated:- 15-1-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mounts to collection of service tax as per provisions of Section 73A of the Finance Act, 1994. The Adjudicating Authority, by an order dated 25.05.2012, directed collection of ₹ 2,44,17,471/- which was kept in the escrow account along with interest and penalty under Section 77 of the Finance Act, as service tax. 3. Being aggrieved, the assessee thereupon filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal' for short). The Tribunal, by an order dated 18.02.2014, inter alia, after taking note of Section 73(2) of the Act, held that if the person has collected any amount as service tax, the amount has to be paid to the Government. It was further held that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her person is engaged for construction work and the builder / promoter / developer undertakes construction work on his own without engaging the services of any other person, then in such cases in the absence of service provider and service recipient relationship, the question of providing taxable service to any person by any other person does not arise. It is also urged that the developers of residential complex were not liable to pay service tax prior to 01.07.2010. In this connection, our attention has been invited to clarification dated 10.02.2012 issued by the Central Board of Excise and Customs. It is also submitted that the completion certificate was obtained on 21.08.2009 and while inviting the attention of this Court to Section 73A( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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