Completion certificate issued pre-July 2010 exempts post-completion payments from tax. Impugned order overturned.

The Tribunal held that the completion certificate was issued before July 01, 2010, and payments received post-completion could not be taxed. The impugned order was set aside, and the appeal was allowed.

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Issues involved:
The issue involves challenging an order regarding service tax on commercial construction activities.

Details of the judgment:
The appellant, engaged in developing shopping malls, acquired land from RIICO and constructed a mall named "The Capital Mall." The completion of the mall was certified by an architect in August 2009. RIICO approved the construction for commercial activities in March 2010. The dispute revolved around the applicability of service tax on the construction activities.

Certificate by Architect:
The appellant relied on the architect's certificate dated August 12, 2009, and the Service Tax (Removal of Difficulty) Order 2010 to argue that no service tax should be levied post-completion certificate issuance.

Certificate by RIICO:
RIICO's letter dated March 31, 2010, confirmed the completion of construction as per sanctioned plans and allowed commercial use. The Commissioner (Appeals) initially rejected this as a completion certificate but was later found unjustified.

Judgment and Conclusion:
The Tribunal held that the completion certificate was issued before July 01, 2010, and payments received post-completion could not be taxed. The impugned order was set aside, and the appeal was allowed.

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