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2021 (8) TMI 796 - CESTAT CHANDIGARHLevy of Service Tax - construction of complex and work contract service - period April, 2005 to February, 2008 - HELD THAT:- It is fact on record that for the period April, 2005 to February, 2008 the model of work by the appellant is that they executed sale deed to the allottees/customer after completion of flats. They were not providing any service to the allottees/customers prior to execution of sale deed by the appellant. Any service rendered by the appellant prior to the sale of the flats is self-service in terms of CBEC‟s Circular No.108/2 of 2009-ST dated 29.1.2009 and hence is not chargeable to service tax. This issue has been examined in detail by this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH VERSUS SKYNET BUILDERS, DEVELOPERS, COLONIZER & OTHERS [2012 (4) TMI 427 - CESTAT, NEW DELHI] wherein this Tribunal clarified. Further, the same view was taken by this Tribunal in the case of M/ BAIRATHI DEVELOPERS PVT. LTD. VERSUS CCE, JAIPUR [2016 (3) TMI 715 - CESTAT NEW DELHI]. Further, in the case of INDO GLOBAL ESTATES VERSUS COMMISSIONER OF C. EX., CHANDIGARH [2014 (1) TMI 407 - CESTAT NEW DELHI], this Tribunal held that when construction of residential complex is for sale of flats and same is ultimately sold to customer under agreement, it cannot be held that there were any service being provided by builders to their customer, even if, a part amount of cost of flats is being received in advance. The impugned order confirming a demand of service tax under construction of complex services is not sustainable - Appeal allowed - decided in favor of appellant.
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