2023 (8) TMI 1047

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....i Makrand, Advocate for the Appellant. Shri B. Sangameshwar Rao, AR for the Respondent ORDER Heard the parties. 2. The issue involved is whether the Appellant/Assessee is liable to demand of service tax for the period 2005-2006 on the activity of construction of residential project involving construction of 30 flats. 3. We find that service tax with respect to construction of reside....

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....ion of tax w.e.f. 16.06.2005, receipts covered by the same deed (sale amount), and hence, the question of allowing further deduction on account of construction work done before the date of introduction of tax, does not arise. 5. However, admitted fact is that the Assessee undertook construction of 30 flats under Aparna Residential Project. They have executed some sale deeds prior to 16.06.2005 ....

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.... flats for which sale deeds were executed, it was proposed that the Assessee is liable to pay tax on the balance amount of Rs.2,37,79,480/- and the tax amount was worked out to Rs.8,07,294/- as per Annexure-2 to the SCN. The SCN dated 22.10.2010 was issued invoking extended period of limitation, further proposing to impose penalty under Sec 78, as well as demand of interest under Sec 75. 6. The....

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....pellant urges that the issue no longer survives, and is covered in favour of the Appellant in view of the Circular No. 151/2/2012-ST dated 10.02.2012, whereby the Board has clarified that there is no service tax liability under the head "Construction of Residential Complex service" with respect to all types of activities till 01.07.2010. He also relies on the precedent ruling of the Tribunal in th....