TMI Blog2024 (4) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant that their service would fall under Works Contract was also not considered by Commissioner (Appeals) as they have not taken any registration under Works Contract and discharged appropriate service tax. In this case the appellant contends that they are not in the activity of Construction of Residential Complexes to attract levy of service tax. They have contended that they are purchasing land, building flats and selling them to the customers. They are in the business of buying and selling of flats and hence they are not liable for service tax.Nonetheless they have registered and paid service tax, realizing that they ought not to have paid service tax they have filed a refund claim for the service tax paid. However, since the requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reated as deposit and should be refunded to them;the transaction between them and the purchaser of the flat is that of selling and buying of immovable property and they have not undertaken any construction activity for or on behalf of the purchaser. 3. The appellant further contended that; the issue whether services provided by them fall within the meaning of Construction of ResidentialComplexes was not before learned Commissioner(Appeals) and the issue before him is only that the refund claim has been rejected by the original authority since they have not proved the passing of service tax to the buyers as the called for declarations from the purchasers have not been furnished; the findings of the learned Commissioner whether the services o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted separately from the purchaser. 4. The case was posted for hearing on 08.12.2023, 09.01.2024 and 06.03.2024. None appeared for the appellant on the above three occasions and when the matter came up for hearing today, none appeared for the appellant. In the last hearing on 06.03.2024, the case was adjourned as a last chance. 5. Learned authorized representative submits that despite the repeated adjournments, the appellant did not appear for the hearings. On merits he submits that this is a case for refund of service tax paid by the appellant on Construction of Residential Complexes Service . The refund claim was filed by the appellant on the grounds that they only buy and sell the property and they are not in the construction business, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Inspection to undertake the review of the clarifications. 6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn. .. 9. CO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said residential complex, the contractor in his capacity as a taxable service provider (to the builder/promoter/ developer/any such person) shall be liable to pay service tax on the gross amount charged for the construction services under construction of complex service [section 65(105)(zzzh)]. (b) If no other person is engaged for construction work and the builder/promoter/developer/any such person undertakes construction work on his own without engaging the services of any other person, then in such cases,- (i) service provider and service recipient relationship does not exist, (ii) services provided are in the nature of self-supply of services. Hence, in the absence of service provider and service recipient relationship and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would fall under Works Contract was also not considered by Commissioner (Appeals) as they have not taken any registration under Works Contract and discharged appropriate service tax. 9. I find in this case the appellant contends that they are not in the activity of Construction of Residential Complexes to attract levy of service tax. They have contended that they are purchasing land, building flats and selling them to the customers. They are in the business of buying and selling of flats and hence they are not liable for service tax.Nonetheless they have registered and paid service tax, realizing that they ought not to have paid service tax they have filed a refund claim for the service tax paid. However, since the required documents as pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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