2023 (12) TMI 174

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....leted the construction for separate consideration. 2. Heard the parties and perused the records. 3. Learned counsel for the appellant has drawn our attention to para-2 of the show-cause notice dated 26.09.2014 relating to the period July 2012 to March 2014, which is reproduced below: "2. As seen from the records, the assessee entered into 1) sale deed for sale of undivided portion of land together with semi finished flat and 2) agreement for completing construction, with their customers. On execution of the sale deed the right in the property got transferred to the customer, hence the construction service rendered by the assessees thereafter to their customers under agreement of construction, are taxable under Service tax as ....

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....he prospective buyer are first appropriated towards (a) sale deed (b) then towards agreement value of construction completed till that date (c) towards other taxable receipts (d) towards VAT, service tax, stamp duty, registration charges, excess consideration received (refundable). Further, the following had also been excluded for computation of tax liability under works contract service (a) receipt towards value of sale deed (b) receipt towards payment of VAT, service tax, stamp duty and registration charges, (c) receipts that are in excess of the agreed sale consideration which were refunded or liable to be refunded to the purchaser. (d) receipt towards other charges like corpus fund (maintenance security), maintenance charges, electricit....

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....7 5. Abatement @ 40% 2,50,22,211 9,98,18,491 6. Service Tax @ 12.36% 30,92,745 1,23,37,565 7. Actually paid 37,54,385 34,43,562 8. Balance demand -6,61,640 88,94,003 According to appellant, it is evident from the table above that they have paid excess amount than the amount of service tax payable to the extent of Rs 6,61,640/-. Accordingly, learned Counsel prays for allowing their appeal with consequential relief. Learned Counsel also relies on the precedent order of this Tribunal, in their own case, being Final Order No. 30699/2019, dated 19/06/2019, as modified and clarified by Miscellaneous Order No. M/30226/ 2022 dated 11/3/2022, wherein it has been held that the appellant is only liabl....