TaxTMI 
TaxTMI 
2013 (11) TMI 762
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....ike MMDA, appointing Architects, structural engineers etc. They were also advertising and canvassing the prospective buyers to purchase flats and after identifying prospective buyers they were entering into two separate agreements with such prospective buyers. i. Agreement of sale of the undivided share (UDS) of the land for each individual buyer of flats in the residential complex. ii. For construction of a flat. Both these agreements with each prospective buyer were being executed simultaneously. Finally, after construction of flat, sale deeds for UDS were registered with state government authorities and possession of constructed flat was handed over. Each of the sale deeds executed did not include value of constructed flat. 2....
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.....108/02/2009 dated 29.01.2009. 4. He also relies on the decision of the Hon. Gauhati High Court in Magus Construction Pvt. Ltd Vs. UOI-2008 (11) STR (Gau) and the decision of the Tribunal in the case of CCE Vs. UB Consteructions-2009 (15) STR 234 (del-Tri) 5. The Counsel further submits that the adjudicating authority has decided the case based on the general practice in southern states, that is, of first registering the UDS in the name of prospective buyers and then constructing flats. The applicant was not following such general practice but was registering UDS only after the construction was completed and hence he argues that the demand is confirmed based on reasoning not applicable to the facts of the case of applicant. 6. The ....
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....applicant is that the appeal maybe taken up for hearing without any pre-deposit for the reasons stated above. 11. Opposing the prayer, the Ld. AR for Revenue submits that the very fact that the applicant had executed agreement with each of the prospective buyers for providing construction service shows that there was a relationship of service provider and service recipient between the applicant and the prospective buyers. The Ld. AR further argues that the applicant did not enter into any sale deed for selling constructed flat. He argues that the clarifications issued by the CBEC are applicable only when flats are constructed and constructed flats are sold to the identified buyers. In this case, the applicant themselves are admitting tha....
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....(91a) no building will come under the tax net at all. He argues that any definition which makes an entry otiose should not be adopted while interpreting a definition. 11. The Ld. AR further points out that the contention raised by the applicants have already been examined by the Tribunal in the case of LCS City Makers Vs. CST - 2013 (30) S.T.R. 33 (Tri. - Chennai), in almost all respects except that in that case UDS was registered before starting the construction work. He submits that since there is contract with each prospective buyer for providing service the fact that UDS was registered after the construction was completed should not make any difference to tax liability. 12. The Ld. A.R points out that the entire matter was unearth....
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.... a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause, - (a) 'personal use' includes permitting the complex for use as residence by another person on rent or without consideration; (b) 'residential unit' means a single house or a single apartment intended for use as a place of residence; 16. The highlighted portion of the definition can apply only when a complex is got constructed by one person for his own residence. In this case the residential complex was not for the re....