TaxTMI 
TaxTMI 
TaxTMI 
2023 (10) TMI 231
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....vices. 2. It is the case of the Revenue, as could be gathered from the impugned order, that the assessee had provided services of construction of residential complex without obtaining registration under the said service, had thus failed to pay Service Tax under the said category and that they also had not filed their S.T.-3 returns. A Show Cause Notice was issued, dated 22.10.2010, proposing the demand of Service Tax under the above category, covering the period from 16.06.2005 to 31.03.2009, along with applicable interest and penalty. The demand having been confirmed under construction of complex services for the said period in the impugned Order-in-Original, the same have been assailed in this appeal by the appellant. The Commissio....
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....1.06.2007 by the Hon'ble Apex Court. 4.2 He would submit that the lower authority has, without understanding the facts in the proper perspective, gone by the tripartite agreements and other irrelevant facts to charge the assessee by holding that the activity of the assessee was liable to be taxed under construction of complex services. He pleaded that only the plots were sold to the allottees, such allottees/buyers would get plans for the individual units sanctioned and the construction of such units was undertaken by the appellant by entering into a separate agreement for construction; the said construction was as per the approved plan of the municipality and therefore construction of one residential unit in each approved plot was c....
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.... approved plans of such individual houses in the said layout. In this regard he has placed reliance on an order of the Principal Bench of the Tribunal in the case of Prakash Wadhwani v. Commissioner of Central Excise, Customs and Service Tax, Bhopal [Final Order No. 50617 of 2020 dated 13.03.2020 in Service Tax Appeal No. 52243 of 2016 - CESTAT, New Delhi]. 5. Per contra, Shri P.R.V. Ramanan, Ld. Special Counsel, has relied on the findings in the impugned order. 6. We have considered the rival contentions and we have gone through the documents placed on record. 7. The sample of the registered sale deed placed on record reveals that what was sold was only a site. The joint development agreement required the constru....
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....ation; (b) "residential unit" means a single house or a single apartment intended for use as a place of residence;" 9. The Ld. Consultant has argued that after selling individual sites to the individual buyers, it is undisputed that the assessee entered into a construction agreements of residential unit with individual owners as per the individual plans and such construction agreements are in the nature of composite contracts, involving transfer of property in goods used for the construction as well, that the very fact that the demand worked out in the Show Cause Notice wherein abatement was provided also conclusively proves that the activity involved a composite contract. 10. Before going into the merits....