TaxTMI 
TaxTMI 
2018 (2) TMI 1024
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is filed by the Revenue. Since both the appeals are challenging the same order-in-original they are being disposed of by a common order. 3. Relevant facts that arise for consideration after filtering out unnecessary details are the assessee herein is engaged in the business of selling residential houses and apartments from 2010 onwards; has undertaken six projects during the period 2010-2011 to 2013-14 on the land pooled from outsiders by way of entering into development agreement-cum general power of attorney; the Respondent was under the impression that builder/developer is not liable for service tax and only contractors are liable and entertaining such a view did not discharge service tax liability nor did he collect any service tax ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 22-May-10 24-May-10 DAGPA entered prior to 01.07.2010 Rs. 2,59,668/- Sri Durga Ganesh Nilayam 14-Nov-11 Building does not consists of more than 12 residential units Rs. 2,84,252/- Sri Lakshmi Lake View 21-Nov-11 Building does not consists of more than 12 residential units Rs. 5,25,349/- Sri Lakshm Srinivasa Residency 14-May-12 Building does not consists of more than 12 residential units Rs. 2,60,042/- Sri Lakshmi Gardens 24-Jul-13 Demand Confirmed Rs. 2,52,515/- Sri Lakshmi Park View 15-Dec-13 Demand Confirmed Rs. 5,89,016/- Total Rs. 21,70,842/- It is noticed from the above tabulated form, the adjudicating authority hs confirmed the demand of approximately Rs. 8....
X X X X Extracts X X X X
X X X X Extracts X X X X
....it mentioned that taxable service means any service provided or to be provided; these services to be provided also become taxable, the explanation inserted to provisions of Section 65(105) with effect from 1.07.2010 in respect of services under construction of complex services does not alter or change the scope of services but was inserted to achieve legislative intent. Hence it should be applicable from 16.06.2005 or the enactment of definition of construction of complex service in the instant case; developmental rights were obtained by the main assessee (respondent in the Revenue s appeal) and they were constructing the complexes on the land belonging to land owner and hence title of the land was never transferred to the main appellant. H....
X X X X Extracts X X X X
X X X X Extracts X X X X
....012 has specifically clarified the applicability of service tax in the light of various business modalities and had opined that activity of bulk developer prior to 01.07.2010 is not taxable and reads from the said circular extensively; it is the submission that the agreement entered by the main appellant (respondent in Revenue s appeal) were joint development agreements; the adjudicating authority has correctly followed the law of the land as decided by the Apex Court in the case of Paper Products Ltd [1999(112)ELT 765 (SC)] and Korean [2008(224)ELT 354 (Sc) wherein it is settled that the CBEC circular is binding upon the Revenue and not it is not open to them to take a different view than the one taken by the Board in the Circular by conte....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Hyderabad, within 15 days of the receipt of this notice as to why: a) An amount of Rs. 23,55,726/- (Rupees Twenty Three Lakhs Fifty Five Thousand Seven Hundred Twenty Six only) being the Service Tax, Education cess and Secondary higher education cess as detailed above should not be paid by them under Section 111 of Finance Act, 2013 read with proviso to Section 73(1) of the Finance Act, 1994 for the period 2010-11 to 2012-13 (upto Dec 2012); b) Interest at the appropriate rate as applicable from time to time on the amount demanded at (a) above should not be paid by them under Section 75 of the Finance Act, 1994; c) Penalty should not be imposed on them under Rule Section 77(2) for contravening the provisions of F....