2026 (1) TMI 1347

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....ax (Appeals), Cochin. 2. Briefly the facts are that the appellant M/s. Beacon Projects Pvt. Ltd. are into activity of Construction of Residential Complex during the relevant period. They had undertaken Construction of Residential Complex such as 'Beacon Green Lillies Apartments', 'Beacon Grace Apartments' and 'Beacon Green Apartments'. The Revenue alleged that appellant had not paid service tax under the category of Construction of Residential Complex for the period from 01.10.2009 to 30.06.2010. Accordingly, show-cause notice was issued and the original authority confirmed service tax amount of Rs.21,10,760/- along with interest and penalty which was upheld by the Commissioner (Appeals) in the impugned order. Aggrieved by this order, th....

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....ed order and the periodical show-cause notice has been issued on identical facts for an earlier period, therefore, the question of suppression cannot be invoked against the appellant. 4. The Learned Authorised Representative (AR) for the Revenue reiterated the findings of the learned Commissioner (Appeals). 5. Heard both sides. The period of dispute is from October 2009 to June 2010 and it is not in dispute that the appellant was undertaking Construction of Residential Complex Service during the disputed period. It is also a fact that the definition of Construction of Residential Complex Service which was introduced w.e.f. 01.06.2005 was amended w.e.f. 01.07.2010 by introducing an Explanation to the definition of taxable services of C....

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....lments during construction and in terms of which the possession of the residential unit, is to be handed over to the customers on completion of the residential complex and full payment having been made, are to be treated as works contracts, it has to be held that during the period of dispute, there was no intention of the Government to tax the activity in terms of such contracts a builder/developer with prospective customers for construction of residential units in a residential complex. Such works contracts involving transfer of immovable property were brought within the purview of taxable service by adding explanation to Section 65(105)(zzzh) w.e.f. 1-7-2010, and therefore, it has to be held that such contracts were not covered by Section....