9911796707
TMI Blog2018 (12) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... ent which does not involve outright sale that, admittedly, the present agreement is not. It, however, remains to be ascertained if the claim of the appellant to have completed the process of handing over before the date of applicability of the tax is allowable. The matter remitted back to the original authority to verify the claims of the appellant - appeal allowed by way of remand. - APPEAL N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning to other schemes of the appellant were dropped as the projects had been entirely completed before the service was made taxable with effect from 10th September 2004. 2. It is the contention by Learned Counsel for appellant that the remaining project also had been completed prior to imposition of tax on the said service. For this, particular reference is invited to I observed from the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to us, pertains only to the other projects as it is clear from the Table that the residential portion was completed only after the imposition of service tax on the said service. It is contended by the Learned Counsel for appellant that the adjudicating authority had confirmed the demands on the ground that the developer, not being title-holder, was not entitled to the retrospective effective gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board of Excise Customs indicating the manner in which the valuation of flats for levy of service tax is required to be undertaken. According to him, the crucial aspect for tax determination is whether an outright sale did occur and if such sale had not occurred, then escapement from tax should not be the consequence. 4. Having considered the rival submissions, we find that the dispute is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
