TMI Blog2024 (3) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... HYDERABAD SERVICE TAX [ 2019 (2) TMI 772 - CESTAT HYDERABAD] , wherein it have been categorically held under similar facts and circumstances, no service tax is chargeable both for the period prior to 01.07.2010 and also for the period after 01.07.2010, being service provided to the individual buyer of the flat for personal use. Accordingly the Appellant is not liable to any service tax. The impugned order set aside - appeal allowed. - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. A.K. JYOTISHI, MEMBER (TECHNICAL) Shri V S Sudhir, CA for the Appellant. Shri Pradeep Saxena Shri A Rangadham, ARs for the Respondent. ORDER The Appellant is engaged in construction and sale of residential houses/units in the venture named as Flower Heights . The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of sale deed, that is on the value of consideration shown in the sale deed. But as regards the value of service rendered under the construction agreement, post sale, there exists the service provider and service receiver relationship between the assessee and the customers. Therefore such service invariably attracts service tax under section 65(105)(zzzza). It further appeared that the complex developed by the Appellant qualifies to be a residential complex as defined under Section 65(91a), as it has got common facilities like Park, common water supply etc., and the layout was approved by HMDA and the Alluvial municipality. On execution of the sale deed the right in the property/unit got transfered to the customer and the service prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verification of details. Being aggrieved Appellant had preferred appeal before this Tribunal. Vide Final Order No. 20401/2014 dated 25.03.2014 this Tribunal remanded the matter to the Original Authority to consider all issues including quantification of the tax liability, if any. However the Adjudicating Authority Additional Commissioner in the Order-in-Original dated 09.06.2017, confirmed the demand rejecting the submissions. No findings were recorded on various submissions/grounds raised by the Appellant. Being aggrieved, in the appeal filed before the Commissioner (Appeals), vide Order-in-Appeal dated 27.04.2018, part of the demand was confirmed and remanded back for requantification. Being aggrieved the Appellant assessee is in appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, is not correct, in as much as the Appellant have been contesting the same right from the show cause notice stage. 8. It is further urged that it has been held in the Appellant s own case by this Tribunal in the Final Order reported at [2019 (2) TMI 772 Cestat ] that service tax is not applicable on construction services prior to the period 01.07.2010. Reliance is placed on the ruling of this Bench of the Tribunal in CCE Vishakhapatnam versus Pragati Edifices Private Ltd., [2019 31 GSTL 241 (Tri-Hyd)]. Although in the impugned order it have not been categorically held that Appellant is liable to service tax for the period prior to 01.07.2010, however the demand have been confirmed. 9. It is further urged, that in spite of it being the adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is that appellant had entered into two contracts one for sale of land and the second construction agreement for the flat with individual buyers. For a tax to be levied under works contract service, in the first place, it must be either construction of a new residential complex or a part thereof or completion of unfinished services related to it. The term residential complex under Section 65(91a) specifically excludes any construction for personal use by an individual. This builder has planned his business with a separate construction agreement entered into with individual flat owners. Hence they get excluded from the definition of works contract service. Therefore no service tax can be levied even for the period post 01.07.2010. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
