TaxTMI 
TaxTMI 
2014 (12) TMI 1241
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....urunathan, A.R. For the Respondent ORDER Per B.S.V. MURTHY Service tax of Rs. 2,27,94,428/- with interest has been demanded from the appellant on the ground that the amount collected from the buyers towards 'Undivided Share of Land' can be taken as consideration attributable to the land owners under the Joint Development Agreement and be subjected to service tax under 'Construction of Resident....
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....and belonging to the joint owners. 3. Learned counsel on behalf of the appellant submitted that service tax is not at all liable since there is no consideration at all. He further submitted that in this case, JDA was entered into in April 2010 and the Residential Complex Service and the liability to pay tax arose only from 1.7.2010. Further, he submitted that according to the Notification....
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....upply of service. According to Rule 6, in case of continuous supply of service, the whole or part of which is determined or payable periodically or from time to time shall be treated as separately provided at the date on which the payment is liable to be made by the service receiver, if such date is specified in the contract. He submitted that the date of transfer of land would be the date on whic....
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....les for valuation of service, date of various provisions coming into effect, provisions of Section 67A etc. which can be done at the time of final hearing. It is because, we consider that on one ground, at this stage, the appellant said to have made a prima facie case. 5. As per Notification No. 36/2010-S.T. dated 28.6.2010, in respect of new services introduced by Budget 2010, if value towards a....