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TMI Blog2013 (12) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... structing residential complex, using labour engaged by him because in such a situation there is no separate service provider and service receiver. If the person having land engages the services of another contractor for getting the complex constructed the contractor provides service of construction of residential complex to the land owner. In this case, the land is registered in the name of prospe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai-IV in all future proceeding. 2. The Applicant was engaged in the business of construction of residential complex. It is seen that such complexes were constructed by first registering the undivided share of land in the names of prospective buyers of the flats and thereafter constructing the complex. The Applicant did not pay any service tax for the construction done during the period 1.7.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case, the land is registered in the name of prospective buyers of residential units and thereafter the complex is constructed. So there is a service provided to the land owners by the applicant and the position is legally clear and made clear in the circular referred to by the applicant. A similar case has been considered in detail by the Tribunal in the case of LCS City Makers Pvt. Ltd. Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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