9911796707
TMI Blog2013 (12) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... various buyers - dispute in the nature of non-payment of tax in respect of flats handed over to land owners - Held that:- Relationship of service provider and service receiver - In instant case, since UDS is registered in name of land owners and then the Developer constructs flats for the original Land Owner, becoming UDS holder after registering UDS in his name. Hence it is clearly outside the sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - ST/577/2012 - - - Dated:- 30-5-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Ms. Radhika Chandrasekar, Advocate For the Respondent: Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John; The applicant is engaged in the business of construction of residential complex. They were selling the undivided portion of the land to the prospective buyers of the fla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the various clarifications issued by CBEC did not throw much clarity. She proposes to contest the levy during final hearing of appeal. She further submits that since the show-cause notice has been issued invoking extended period of time, the demand is not sustainable in such a matter involving interpretation of law. She also submits that for an earlier period from 2005-08, show-cause notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR for Revenue invites our attention to para 16.2 of the adjudication order where it is submitted that the applicant had been representing that they were constructing the flats on their own land and selling the flat and that is the reason why the Department was not able to issue notice in time. On this fact there was a mis-representation of facts. He submits that the taxability of the service in s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
