TaxTMI 
TaxTMI 
TaxTMI 
2020 (8) TMI 3
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....on Activities'. It appeared to revenue that the activities undertaken by the appellant were covered for levy of service tax. Therefore, investigations were initiated and various records were resumedand statements were recorded. On the basis of examination of said documents it appeared to revenue that appellant were providing 'Construction of Residential Complex Service' for the period upto 30.06.2012 and same service after 01.07.2012 being covered by the provisions of Section 66 E of the Finance Act, 1994. It was stated in the show cause notice dated 14.10.2015 issued to appellant that appellant had informed through a declaration dated 07.10.2015 that for each independent complete villa and/or flat sold from 01.04.2010 to 30.09.2015, carpet....
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....y service tax. They further submitted that they were constructing single residential unit and the same was not a part of residential complex and therefore, their activity was not covered by 'Construction of Residential Complex Service' prior to 01.07.2012 and that since they were constructing single residential unit, service tax on the same was exempted through Sl. No.14 of Notification No.25/2012-ST dated 20.06.2012 for the period after 01.07.2012. They further submitted before the Original Adjudicating Authority as follows:- "In the instant matter, there is no residential complex and all the units sold to the buyers were constructed at different places in the same locality or area. Therefore the Party is eligible for obtaining the benef....
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.... sale consideration was received at the time of execution of Sale deed. (f) That the agreement between the Party and the vendors are for transfer of immovable property by way of sale. (g) The Party renounces all rights to any part of the property that is transferred as evident from Registered Sale deed. (h) That from the perusal of the sale agreement executed between the Party & buyers it reveals only transfer of land on which residential units were built and no other built-up facilities such as share in the common roads, community facilities or any other facility had been transferred or assigned specifically to a house owners. (i) It is not an allegation of the department in the impugned SCN that the Party had taken advance from th....
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.... paid to any Advocates. In this regards assessee is submitting copty of the Chartered Accountant bills and ledger of legal. On the basis of foregoing discussion as narrated above, it is apparent that the demand of service tax under RCM is devoid of merit and raised by the department without considering the legal provisions and ingredients of the Charging Notification No.30/2012 dated 20.06.2012. Any demand which fails to satisfy the basis ingredients of the charging mechanism cannot stand on its own leg and liable to be set aside alone on this ground." The said show cause notice was adjudicated through Order-in-Original dated 28.02.2017. The Learned Original Adjudicating Authority has held in para no.22 as follows:- "However, I would l....
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....more than 12 residential units with common facilities were being constructed. He has further submitted that the finding by the Original Adjudicating Authority that there was no such requirement of minimum 12 residential units for the period after 01.07.2012 is contrary to the provisions of law for levy of service tax because Sl. No. 14 of Notification No.25/2012-ST dated 20 June, 2012 clearly provides that if the single residential unit is constructed then the activity does not attract levy of Service Tax. He, therefore, submitted that the activities were not covered by any of the tax entries in the service tax. He further, submitted that all the sales of the properties were done after the completion of the construction and therefore, there....