2026 (3) TMI 413

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.... 25.07.2013 passed by Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam. 2. The appellant is engaged in the activity of construction of residential services for which they obtained Service Tax registration on 21.11.2006 and were discharging Service Tax on the construction services rendered. They were issued the following Show Cause Notices for not paying the tax and confirm by impugned order as under:   Period covered Type Classification Demand Rs. SCN No. V/15/201/2012- Adj dated 23.10.2012 2007-08 to 2011-12 (up to Sept 2011) Landowner share of 21 flats (26019 sft X Rs. 1968 = 5,12,05,392 X 12.36%) - Varshini Enclave Construction of Residential Complex - 65(105)(zzzh) CRCS 63,28,986....

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....n respect of Varshini Enclave (21 flats) since, the demand pertains to the period 2007-08 i.e., prior to 01.07.2010 the sum is not sustainable. Learned Counsel for the appellant submits that the Adjudicating Authority upheld the demand of Service Tax on 205 flats regarding Varshini homes given to landowners. The appellant was issued an irrevocable power of attorney by Hindustan Shipyard Staff Cooperative Building Society vide Document No. 2121/2010 dated 03.09.2010, registered with Sub-Register office, Gopalapatnam, Visakhapatnam. The vacant land were belonging to the society and plan approved by the Municipal Corporation CESTAT Bench Hyderabad in the case of M.s Vasantha Green Projects Vs Commissioner of Central Tax, Rangareddy GST [2018 (....

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....emand raised to the tune of Rs. 63,28,986/- under construction of complex service on the land owner share for the period 2007-08 and also no Service Tax is payable on the construction service provided to individuals prior to 01.07.2010 which is included in amount Rs. 1,41,14,920/- for the period from 01.06.2007 to September 2011 in the first Show Cause Notice dated 23.10.2012. The Service Tax on the construction of residential complex services is payable beyond any doubt from 01.07.2010 onwards in view amendment made to Section 65(105)(zzzh) of the Finance Act, 1994 linking occupancy certificate. 10. Learned AR also submits that matter may be remanded to the Adjudicating Authority to quantify the demand by allowing 75% abatement to the v....