TaxTMI 
TaxTMI 
2018 (12) TMI 1114
X X X X Extracts X X X X
X X X X Extracts X X X X
....for appellant Shri Dilip Shinde, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew This appeal lies against order-in-original no. 10/ST/2014/C dated 23rd June 2014 of Commissioner of Central Excise & Customs, Nagpur which has confirmed tax liability of Rs. 63,12,180/-, after allowing abatement of 67%, as provider of 'commercial or industrial construction service' in the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he construction work covered in show cause notice, pertains to schemes, which were fully constructed and ready for possession and mostly sold even prior to introduction of service tax under Commercial and Industrial Construction Service. It is only after completion of the construction and full payment of the agreed sum, Sale Deed is executed. By way of insertion of clause in definition in the Fina....
X X X X Extracts X X X X
X X X X Extracts X X X X
....poration v. Commissioner of Central Excise, Nagpur [2014 (36) STR 440 (Tri. Mumbai)]. This, according him, is contrary to the factual matrix in which the agreement between the landlord and the appellant makes it abundantly clear that the land was transferred and vested in the latter. It is also further contended that the sale deeds indicate the completion and handing over of these flats even prior....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... after the taxable service incorporated in Finance Act, 1994. It is clear from the proceedings that the nature of ownership of the land is not relevant and that taxability arises from any kind of agreement which does not involve outright sale that, admittedly, the present agreement is not. It, however, remains to be ascertained if the claim of the appellant to have completed the process of handing....