9911796707
TMI Blog2013 (4) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... It has not been shown that the flat as such is being sold to the individual clients. It appears to be a case where undivided share of land alone is registered on sale and the constructed flat is merely handed over. Therefore, the merits of the case are arguable in nature. However, in view of the apparently contradicting clarifications of the Board, the invocation of extended period of limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose, they have entered into agreements with prospective buyers for sale of 1/54 share of undivided and inseparable share of land and subsequent construction of apartment thereon. They have been receiving advances periodically from the clients. It appears that they have also engaged subcontractors for certain items of work relating to construction of flats as seen from the statement of proprie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U dt.1.8.2006 and No.151/2/2012/ST dated 10.2.2012, he submits that they are not required to pay service tax during the relevant period. The learned consultant also submits that substantive part of the demand is time barred as the clarifications of the Board particularly the one given in 2009 is clearly in favour of the assessee. Further, he submits that the departmental authorities are clearly bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the records. At the outset, we notice that the original authority has dropped the proceedings. The demand has arisen due to the order-in-revision passed by the Commissioner. The agreement is a combined agreement for sale of undivided share of land and subsequent building of the flat in the same land belonging to the prospective buyer. We have not been shown that the flat as such is being sold to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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