2018 (2) TMI 1889

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....EMBER For The Appellant : Mr. H.Y. Raju, Advocate For The Respondent : Dr. J. Harish, Deputy Commissioner (AR) ORDER Per : V. PADMANABHAN The present appeal is against the Order-in-Appeal No. 143/2008 dated 18.09.2008. The appellants were engaged in providing services under the category of 'Construction of Complex Services' falling under Section 65(30a) of the Finance Act 1994 and i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tax is required to be paid only on the amount recovered for Construction of Residential Complex, in terms of Board's Clarification F. No. B1/5/2005-TRU dated 27.07.2005. 2. After hearing both parties and on perusal of record, we note that the agreements entered into by the appellant with the buyer clearly indicate that the consideration recovered is partly for the sale of undivided rights of t....