TMI Blog2019 (6) TMI 1711X X X X Extracts X X X X X X X X Extracts X X X X ..... executed by the appellant with customer which includes the semi-finished flat. Other charges like registration fee, VAT, etc. needless to say will not be subject to service tax as being reimbursable expenses. For the period prior to 01.07.2010, the learned consultant submitted that in the appellant s own case GRANDEUR HOMES PVT. LTD., ALPINE ESTATES, PARAMOUNT BUILDERS, MODI MODI CONSTRUCTIONS, GREENWOOD ESTATES, SRI KRISHNA VENTURES PVT. LTD., KRISHNA DEVELOPERS VERSUS CCE, C ST, HYDERABAD II, HYDERABAD SERVICE TAX [ 2019 (2) TMI 772 - CESTAT HYDERABAD] for the earlier period, the Tribunal had held that The self same issue was considered by the Bench in detailed in the case of M/s Mehta Modi Homes and-as also in the case of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or completion of construction of the flat. The appellant has discharged the entire service tax liability as per the agreement of construction. The present show-cause notice is issued including the value shown in the sale-deed and also other reimbursable charges in the nature of registration fee etc. It is submitted by him that though the jurisdictional authority has made a categorical finding in para 17 of the impugned order that no service tax has been demanded on the sale-deed value in the light of the Board Circular dated 29.01.2009, at the time of confirmation of demand the said value as per the sale-deed also has been included. He therefore requested that the matter may be remanded so as to requantify the amount after giving the deduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered as to whether the amounts included in the sale-deed value of immovable property would be subject to levy of service tax under construction services. The computation in the order-in-original has to be looked into on the basis of the sale-deed executed by the appellant with customer which includes the semi-finished flat. Other charges like registration fee, VAT, etc. needless to say will not be subject to service tax as being reimbursable expenses. 6. For the period prior to 01.07.2010, the learned consultant submitted that in the appellant s own case for the earlier period, the Tribunal as reported in 2019 (2) TMI 772 (CESTAT-Hyd) had held as under:- 5. On careful consideration of the submissions made by both sides, we find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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