2019 (6) TMI 1711

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....chnical) For the Appellant : Shri V.S. Sudhir, C.A. For the Respondent : Shri B. Natesh Authorised Representative ORDER PER: SULEKHA BEEVI C.S. Brief facts are that appellants were issued show-cause notice proposing to demand short-paid service tax under works contract service. 2. Learned consultant Shri Sudhir V.S. appearing on behalf of the appellant submitted that the appellan....

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....n demanded on the sale-deed value in the light of the Board Circular dated 29.01.2009, at the time of confirmation of demand the said value as per the sale-deed also has been included. He therefore requested that the matter may be remanded so as to requantify the amount after giving the deductions as per the show-cause notice in respect of value shown in sale-deed as well as other reimbursable exp....

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....wo states. First, they have executed a 'sale deed' at semi-finished stage by which the ownership of the semi-finished flats was transferred to the customers. Appropriate stamp duty was paid on sale deed value. No service tax been demanded on the sale deed value in the light of Board's Circular dated 29.01.2009. After execution of sale deed they have entered into another agreement with the customer....

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....al as reported in 2019 (2) TMI 772 (CESTAT-Hyd) had held as under:- "5. On careful consideration of the submissions made by both sides, we find that the facts are not much in dispute and the demand is further period January, 2009 to December, 2009 in some cases June, 2007 to December, 2009 in some cases and June, 2005 to February, 2007 in some cases and in some cases June, 2005 to March, ....