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TMI Blog2011 (6) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... the said judgment disposed of 4 second appeals involving the present respondent. Present tax appeal is filed by the revenue challenging the decision of the Tribunal in all the 4 appeals. We are afraid such common single appeal is not maintainable. We, therefore, at the choice of the counsel confine this appeal against the judgment of the Tribunal disposing of Appeal No. 104/A-IV/08. Insofar as other three appeals, namely, Tax Appeal Nos. 105/A-IV/08, 106/A-IV/08 and 107/A-IV/08 are concerned, it would be open for the appellant to file separate appeals, if so advised. 2. Question of law presented for our consideration are as follows : (i) In view of the facts of this case whether the Co-operative Housing Society and its members ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the Tribunal where the respondent-assessee was developer who had developed housing complexes for future sale. The Bench held and observed as under : "13. From the statutory provisions, circulars as well as clarifications issued by the Board referred to hereinabove, it appears that for being chargeable to tax under section 65(105)(zzzh) of the Act is that the person concerned should render service to another person in relation to construction of complex. Thus the basic requirement for falling within the ambit of the said provision is that there has to be a service provider and a service receiver. In the present case as noticed earlier, the land on which the residential complex has been constructed belongs to the society. The society ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veloper is a contractor who is executing the construction work on behalf of the society. Here, the developer is using its own finances and developing the land in question and selling the property constructed thereon to the members of the society. Thus, in the light of the clarification issued by the Board, viz., when it is only after the completion of the construction and full payment of the agreed sum that a sale deed is executed and only then, the ownership of the property gets transferred to the ultimate owner, in such a case, any service provided by such seller in connection with the construction of residential complex till the execution of such sale deed, would be in the nature of "self-service" and consequently, would not attract serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said case before the Division Bench, it was a developer who was contending that not having provided any services he was not liable to pay any service tax. Only point of difference in this case is that it is a housing society who is putting forth a similar claim on the premise that the contractor who undertakes the construction work, would be liable to pay service tax but the society in turn, cannot be said to have supplied any services to its members. We are of the opinion that the question is substantially covered by the decision of Division Bench; wherein, similar questions were framed and answered against the revenue. Insofar as the explanation relied on by the counsel for the revenue is concerned, the same reads as under: (e) in sub-c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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