2018 (9) TMI 916

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....r. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri Ch. Nageswara Rao, Advocate for the Appellant. Shri Arun Kumar, Deputy Commissioner (AR) for the Revenue. ORDER [Order per: M.V. Ravindran] These three appeals are directed against Orders-in-Appeal No. HYD-EXCUS-003-AP2-0187 & 0189-17-18 dt. 24 08.2017 & HYD-SVTAX-000-AP2-0207-17-18 dt. 12.09.2017. B....

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....them to 3rd parties, they had not discharged the service tax liability on the amount calculated of the share of the land owners in the developed property. Revenue is seeking to tax amount attributable to the share of the land owners. It is the case of the appellants before the lower authorities that the value of the services rendered to the land owners is already built on the amounts charged by th....

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....ount charged i.e. consideration received from land owners in the form of kind other than cash (value of the land/development rights) + Consideration received from prospective buyers in cash by way of financial arrangements on the construction services undertaken by the appellant on joint development basis. We also note that appellant had declared the same in the books of accounts like IT returns a....