TaxTMI 
TaxTMI 
2019 (12) TMI 641
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....ring both sides represented by Shri Prasanna Sudke, CA and Shri Dharmendra Singh, Supdt (AR), I find that the appellant entered into agreement with the developer of residential complex for purchase of flat vide agreement dated 13.03.2015. Inasmuch as completion certificate was not issued to the said building, service tax was charged by the Developer and subsequently deposited with the exchequer. ....
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....ubmits that no service tax should have been charged by the Developer. 4. On going through the definition of declared services, I find that the same lays down the criteria of issuance of completion certificate by the competent authority. There is no powers or jurisdiction vested with the service tax authorities to dilute the said definition and to go the reasons for delay in issuance of completio....
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....9.2013 and specifically draws attention of the bench to paragraph 115 of the said decision. The said paragraph reads as under :- '115. It may, however, be clarified that activity of construction undertaken by the developer would be works contract only from the stage the developer enters into a contract with the flat purchaser. The value addition made to the goods transferred after the agreement....