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TMI Blog2018 (12) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for the amounts received over and above the sale deed value; that during the period in question, the appellant was issued a show cause notice for demand on the amounts notionally arrived at for consideration for area shared to the land owner in a tripartite agreement. Show cause notice was adjudicated and by impugned order, demands raised were confirmed along with interest and penalties are imposed. This order is in challenge. 3. Learned counsel submits that as regards the demand of Rs. 37,65,110/- for the period 2008-09 to 2012-13, the Order-in-Original itself accepts that for the period prior to 07.07.2010, demand is of Rs. 10,91,396/- for which the activity of construction of residential premises is outside the scope of taxable serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hers in Final Order No. A/30852-30854/2018 dated 26.07.2018. 5. Learned departmental representative reiterates the findings of the lower authorities. 6. We have considered the submissions made at length by both sides and perused the records. The issue involved in this case is in three parts which we decide as under: I. Demand of Rs. 10,91,396/- on the amounts received over and above the sale deed value for rendering construction of complex services prior to 01.07.2010. On perusal of records, it is noticed that this demand of service tax liability is for the period 2008-09 to 2009-10 up to 30.06.2010. We find strong force in the submissions made by the learned counsel that identical issue has been decided by the Principal Bench in Delhi i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... III. As regards demand of Rs. 1,73,17,823/-, we find that issue involved in this case is regarding the amounts notionally attributed as consideration to the area shared to the land owner for the construction undertaken on development basis. We find that identical issue has been decided by this Bench in the case of Vasantha Green Projects and Om Sree Builders & Developers and others (cited as in above). 7. In the case in hand also we find that Chartered Accountants have given a detailed Certificate as to the inclusion of the value of the amounts attributed to the value of the lands has been considered in addition to the value that is to be charged to the flat owners who purchased the flats from the appellant. Since, identical issue is alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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