2013 (12) TMI 974

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....nts are engaged in the business of construction of residential complex by entering into joint development agreement with land owners. They first sell undivided portion of the land to the prospective buyer of flats and thereafter construct the flats for such prospective buyers. The applicant was of the view that this was essentially a transaction for sale of flats and there was no service provider ....

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....d of the demand. She requests that same type of order may be passed in this case also. 3. Opposing the prayer, Ld. AR for Revenue submits that, in that case, there was submission that appellant had engaged a contractor and the contractor had paid tax to the tune of Rs.1.80 crores. This submission, which required detailed verification, appears to have influenced the Bench to call for a lower level....