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TaxTMI 
TaxTMI 
TaxTMI 
2017 (8) TMI 552
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.... Finance Act read with the Rules under the period in dispute 2010-11 and 2014-15. 2. As per the show cause notice dated 21 October, 2015, it appeared to Revenue that for the period prior to 01 July, 2012, under Section 65(30a) of the Act construction of complex, the construction of a new residential complex or a part thereof or completion and finishing etc. in relation to residential complex located within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but does not include 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 su....
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....(105)(zzzh), includes besides any Government Authority, an Architect registered with Council of Architecture Constituted under the Architects Act, 1972, who is authorised under law for time in force to issue a completion certificate in respect of a registered complex, as a precondition for its occupation. It further appeared that the competent authority under the facts of the present case is Mathura-Vrindavan Development Authority. It further appeared to Revenue that the appellant firm has provided service in respect of units of villas/flats which are more than 12 in the premises and have been sold out, without obtaining the completion certificate from the competent authority which under the Clause IV of Annexure 2 of Uttar Pradesh Nagar Yo....
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....ainting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic application or fittings and other similar services; or (c) Repair, alteration, renovation or restoration of, or simila services in relation to, residential complex; II. Residential Complex Section 65(91a) 'Residential Complex' means any complex comprising of - (i) A building or buildings, having more thatn 12 residential units; (ii) A common area; and (iii) Any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system Located within a premises and layout of such premises is appro....
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....2 means any activity carried out by a person for another for consideration, and includes a declared service, but shall not include :- (a) An activity which constitutes merely, - (i) A transfer of title in goods or immovable property, by way of sale, gift or in any other manner; or (ii) Such transfer, delivery or supply of any goods which is deemed to be a sale within the meaning of Clause (29A) of Article 366 of the Constitution; or (iii) A transaction in money or actionable claim; (b) A provision of service by an employee to the employer in the course of or in relation to his employment; (c) Fees taken in any Court or Tribunal established under any law for the time being in force. Explanation 1.... Explanation 2.... Explanation....
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....ial unit, in a complex. 6. Having considered the rival contentions and the admitted facts that the appellant have constructed individual units or row houses we find that it is evident from the aforementioned provisions both for the period prior to 01 July, 2012 and subsequent to that date, that construction of residential complex having not more than 12 residential units per building or block prior to 01 July, 2012 and two or more units after 01 July, 2012 is not sought to be taxed under the provisions of the Finance Act/Service Tax provisions. For the levy, it should be registered complex comprising more than 12 units prior to 01 July, 2012 and more than one residential unit in a complex from 01 July, 2012. Admittedly in the present case,....