AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2024 (3) TMI 184
X X X X Extracts X X X X
X X X X Extracts X X X X
....inst O-I-O dated 13-01-2022 is partially allowed vide Order-In-Appeal NO. AHM-EXCUS-002-APP-113-2023-24 dated 29-09-2023 by Commissioner (Appeals), Central Excise, Ahmedabad, upholding Service Tax Demand of only Rs. 18,10,742 /- with interest & penalties. Hence, Appellant is before this Tribunal against the demand of Service Tax Rs. 18,10,742/- with interest and penalties. 3. Shri P.P Jadeja, Learned Consultant appearing on behalf of Appellant reiterated grounds of Appeal and submitted written synopsis with enclosures and relied upon decisions during the PH, which is taken on record. He submits that the Service Tax demand is not sustainable mainly on the following reasons :- • SCN suffers from incurable deficiency. Hence orders thereon are not sustainable. • Service Tax demand cannot be raised, without causing any independent inquiry by Central Excise officers adducing evidences on Income Data shared by the Income Tax. • Order is beyond the scope of SCN in the facts of this case, hence it is not sustainable. • Appellant merely developed land of land owners' land as approved by AUDA, under the agreements with land owners and car....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct 1994, which is for construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration is received after issuance of completion-certificate by the competent authority. However, construction of complex intended for sale to a buyer is not correctly considered in these Orders. It is a settled law that in absence of sub-heading in which service falls, taxability of service cannot be decided. Decisions in case of United Telecoms Ltd v. CST - 2011(22)STR571 (TRI), Swapnil Asnodkar-2018(10)GSTL-479(Tri-Mum), Balaji Enterprises - 2020(33)GSTL-97 and ITC Ltd. -2014(33)STR-67(Tri-Del) supports this view. It is also settled law that any defective SCN can not be improved subsequently by adjudication orders and that any Order by Revenue, beyond the scope of show cause notice is not sustainable is the settled law. Decisions relied upon by Appellant supports the submissions on these points. 5.1 We find from the records that as per the agreements with land owners, Appellant have developed the lands of landlords as per AUDA approved drawings and directions of land owners a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing the facts of personal use of the residential units, the Service Tax demands on similarly placed other Assessee for construction of Residential Complex for Gujarat State Police Housing Corporation Ltd has been set aside in the various judgments including the judgments cited by the Appellant in following few cases decided recently by the Tribunal and higher forums :- • D H Patel vs. CCE & S.T, Surat Final Order A/10853/2023 Dated 10.04.2023 • Riddhi Siddhi Construction vs. CCE, Vadodara - Final Order A/11114-11117/2023 dated 03.05.2023 • RN Dobariya vs. CCE & S.T, Surat - Final Order A/10257/2023 dated 01.02.2023 • Brahma Developers vs. CCE, Tirunelveli -2018 (10) GSTL 27 (Tri. Chennai) -. • Khurana Engineering Ltd vs. CCE, Ahmedabad - 2011 (21) STR 115 (Tri. Ahmd.) - • Uni Well Exim vs. State of Gujarat - 2022 (63) GSTL 289 (Guj.) We also find that in the above cases, the residential units were constructed by the other similarly placed assesse for the staff/employee, whereas in this case residential units have been developed by Radhe Villa Co-Operative Society for its Members only. Radhe Villa Co-Op....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... applying ratio of judgments, which are followed by Tribunal in case of Karnataka Co-Operative Milk Producers Federation Ltd. in 2022(61)GSTL-39(Tri) held that no Service Tax was payable and demand, interest and penalty were set aside allowing the appeal in favour of that assessee. Thus, it is a service to its Members by the Society namely Radhe Villa Co-Operative Society, where no Service Tax levy is attracted. Appellant has also submitted a list of first 70 Members of the Radhe Villa Co-Operative Society, with details of flat Numbers etc, who have been allotted individual Residential Units for their personal use. Residential units in "Radhe Villa" have been given to its Member by "Deed of Allotment", which can be seen from the relevant documents scanned as under :- 5.3 We also find that the Scheme "Sharnam Villa" has been developed on the land of Landowners S/shri Dilipsinh Navalsinh Sisodiya and others, wherein the Regulatory Authority Ahmedabad Urban Development Authority[AUDA] had given permission dt. 20-03-2013 for 16 residential units to S/shri Dilipsinh Navalsinh Sisodiya and others, who were actual land lords. We find that as per their agreements with land owners, Appel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed of one such Residential unit is also reproduced hereunder for reference with Copies of the AUDA permissions dt. 20-03-2013 for development is as under :- 5.4 Since as observed by us above the demand service tax is not sustainable on its merit, we do not incline to deal with the issue of limitation and the same is left open in this case. 6. Thus, in view of the above findings, Service Tax demand confirmed with interest and penalties is not sustainable in this case. The demand of Service Tax upheld by O-I-A with interest and penalties deserves to be set aside and we do so. As a result, this Appeal filed by the Appellant is allowed, with consequential relief, if any, in accordance with the law. (Pronounced in the open court on 29.02.2024) ============= Document 1 }} sc SpI, CD. ADM. AL &. aj'; નોંધણીનà«àª‚ પà«àª°àª®àª¾àª£àªªàª¤à«àª° tml/àª/= • =૨૪૪૩૯ ખા ાઉસિંગ મોમાં 20. આ ઉપરવી પà«àª°àª®àª¾àª£àªªàª¤à«....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., ઉસà«àª®àª¾àª¨àªªà«àª°àª¾, આશà«àª°àª®àª°à«‹àª¡, અમદાવાદ-14 ફોન : (ઓફિસ) 27545051 - 4. ફેàªàª¸ : (079)-27545061 ઈ મેઇલ : «udo_urhangyahoo.co.in વેબસાઈટ : www.audabgan નમà«àª¨à«‹ ધ નિયમ -10 વિકાસ માટે પરવાનગી વિકાસ અમ અમદાવા શà«àª°à«€ RADHE VIL CO.OP.HOUSING CHAIRMAN ALR. PARMAR/4-SARVODAY SOCIETY PART-2 SARAND- SARKHEJ HIGHWAY SANAND DIST-AHMEDABAD a ગà«àªœàª°àª¾àª¤ નગર રચના અને શહેરી વિકાસ અધિનિયમ-1976 (સન 1975 ના શતિ અધિનિયમ નં 27) ની કલમ-29 (1)(....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ર કેન 10 મશીન રૂમ 72.74 - 72.74 . ger: 3256.06 PARKING RESIDENTIAL 20 ઃઃ કà«àª°àª®àª¾àª‚ક: ૩૪}7/2017/03 સà«àªµàª¾àª¨àª¾ કરà«àª¯à«àª‚, મારફન મદદની નગર નિÈજક અમદાવાદ શહેરી વિકાસ સતà«àª¤àª¾àª®àª‚ડળ અમદાવા. તારીખ: 28/10/2012 = 2 × 2012 * # સીનીયર સર નિયોજક અમદાવાદ શહેરી વિકાસ સતà«àª¤àª¾àª®àª‚ડળ અમથવા Document 3 46 OP HOU SO REG.NO:- AHM/24449 DT:- 25/05/2029 NR.GHODAGADI STAND SANAND AHMEDABAD 13 To whomsoever this may concern યીલ fo.d.-. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ented through its Chairman, Aniruddhsinh Ranjitsinh Parmar, Aged Adult, Religion Hindu. Occupation Farming. Residing at Kaneti, Taluka- Sanand, District:- Ahmedabad. Hereinafter referred to as 'We' and be 'Allotter" and or 'First Party' and or 'Society' in this Deed of Allotment that expression moans and includes the allotter, society and its chairman, secretary, administrators, members, share holders at presen: and from time to time. Second Party (1) Parmeshwar Dhanappa Hakke Allottee PAN: AFIPH 5587 E (2) Lalita Parmeshwar Hakke Form No.60 Both are Tindu by Religion. Aged 28 years, Aged 24 years. Residing at:- Binori Park Ridge. Bopal, Ahemdabad-380058. Hereinafter referred to as 'You' and or 'Allottee' and or 'Second Party' and or Purchaser' in this Deed of Allotment that expression means and includes allottee, purchaser, second party and his hec/their legal heirs, successors, administrators, executors, attorneys. assignees etc (150) Document 6 (184) AUDA અમદાવાદ શહેરી વિકાસ સતà«àª¤àª....
X X X X Extracts X X X X
X X X X Extracts X X X X
....‹àª¨à«‡ આધીન વિકાસ પરવાનગી આપવામાં આવે છે. કામનà«àª‚ વરà«àª£àª¨: બાળકામ(બિલà«àªŸ)નà«àª‚ ઉપયોથી ગધામનો ઉપયોગ àªàª•àª®àª¨à«€ સંખà«àª¯àª¾ રીમારà«àª•àª¸ (6) આ.. ||મા XX કà«àª·à«‡àª¤à«àª°àª«àª³ ચો.મી.) 1 સેલર શોચર 2 હોલીપà«àª²à«€àª¨à«àª¥ 3 ગà«àª°àª¾àª‰àª¨à«àª¡ ફà«àª²à«‹àª° 817.70 RESIDENCE 16 4 ફરà«àª¸à«àªŸ ફà«àª²à«‹àª° 817.70 5. સેનà«àª¡ કલોર આ સà«àªŸà«‡àª° કેà....