2014 (1) TMI 407

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..... the appellants on their own land with their own resources for selling the same to prospective buyers - when construction of residential complex is for sale of flats and the same are ultimately sold to the customer under the agreement, it cannot be held that there was any service being provided by the builders to their customer even if a part amount of the cost of the flats is being received in ad .....

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..... e category of Construction of Complex Services , which are leviable to Service Tax. 2. After hearing both sides, we find that the appellants are developing and constructing residential complex having more than twelve residential units. The said construction of residential complex was being undertaken by the appellants on their own land with their own resources for selling the same to prospectiv .....

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..... the same are ultimately sold to the customer under the agreement, it cannot be held that there was any service being provided by the builders to their customer even if a part amount of the cost of the flats is being received in advance. It stands held that such advance amount given by the prospective buyer is against sale consideration of flat and building and not for obtaining any service, so as .....

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