2013 (10) TMI 810

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....he learned counsel on behalf of the applicant submits that the demand is under two categories:- (a) Construction of residential complex -Rs.88,47,580/- (b) Management, maintenance and repair -Rs.5,27,731/- He submits that the demand on construction of residential service is not sustainable on limitation as well as on merit. It is submitted that on the same issue, the applicant initially paid the tax of Rs. 10 lakhs vide TR 6 Challan dated 22.12.2005 as adhoc deposit representing service tax and subsequently filed refund claim. By Order-in-Appeal No.2/2009 (M-ST) dated 27.2.2009, the Commissioner (Appeals) allowed the refund claim. It is submitted that the present disputed period has already covered the earlier period as referred in....

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....oviders upto an aggregate value of taxable services of Rs. 4 lakh provided in any financial year vide notification No.6/2005-Service Tax dated 1.3.2005 is applicable for 'construction of complex' service also. It is contended that in the present case, the appellant is the owner of the land and engaged the contractor for construction of the building as well as he has made an agreement with the prospective buyer and therefore the activities is squarely covered by the Board Circular dated 1.8.2006. It is submitted that on the basis of this circular, the Commissioner (Appeals) allowed the refund claim which was not challenged by the Revenue. 4. Regarding the demand of tax on Management, Maintenance or Repair Service, he submits that after....

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....the defacto contractor. It is submitted that the applicant first entered with an agreement with the individual customers for construction of flats and sale of UDS of land and thereafter they entered into another agreement for construction of the flat. On a plain reading of the Boards circular, as referred by the learned counsel, it is apparent that it would apply in the case of the land owner engaged a contractor and thereafter performance of sale initiated. In this case, the applicant entered into an agreement with the prospective buyers for construction of flat and sale of UDS. It is contended that the agreement for construction of flat would indicate that the applicant performed the activity of contract. He submits that this fact was no....