2014 (2) TMI 620

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....tax amount of about Rs.11.28 crores and interest and penalties. 2. Arguing for the applicant, the learned counsel submits that the applicant has been pursuing a Civil Miscellaneous Appeal before the High Court for challenging the above stay order. But during hearing of the matter in the High Court certain disputes arose in the matter of facts recorded in para-3 of the stay order. It is her submission that facts recorded in para-3 are wrong and this is prejudicially affecting their representation that they can make before the Hon High Court. Therefore, preliminarily she is arguing for a correction in facts as recorded in para-3. The said para-3 is reproduced below :- "3. She did not contest the fact that the applicants model of business w....

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....ue also has given some set of similar documents). One party for whom all the three documents were available was Mr. Sheik Allaudin Malik. The agreement for sale of UDS and the agreement for construction in this case were executed on 31-05-2008. The sale of UDS was registered on 07-07-2008 after 37 days. She submits that these documents prove her contention. She also submits that if facts as recorded in para 3 are changed, it may result in change of finding in para-22 and 23 of the stay order also. 4. Opposing the prayer, Ld. AR for Revenue submits that almost in all cases, (except a few cases where the applicant is not able to identify a prospective buyer for a flat), agreement to sell UDS and agreement to do construction are executed simu....

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.... by the Board there is no service provider and service recipient only in a situation where the owner of the land constructs the complex and thereafter sells the constructed flat and the transfer of property is registered together both for UDS and the constructed building standing on the UDS. The clarification will not apply to a situation where UDS is sold and stamp duty is paid for the UDS only and stamp duty is not paid for the building that is constructed by using services. According to him the point of registration of sale of UDS should not be the sole criteria for deciding whether any service is involved. 5. We have considered submissions on both sides. The documents relating to all the buyers are not before the Tribunal. But based on....

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....in para 23 starting with "when UDS is sold and construction is undertaken for the person to whom UDS is sold the construction activity is done for a consideration specified in agreement ...." should be amended. We do not find any need to amend this sentence because UDS is effectively sold and consideration is wholly taken but there is only delay in registration of UDS. Further sale of UDS is registered before construction is completed and no registration is done for constructed flats. Since position is already recorded in para-3 as amended, we do not find it necessary to make amendment in para-23 of the stay order. 8. Before concluding this order, we make an observation that we have considered cases of construction activity where counsels ....