2019 (3) TMI 1280

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..... ered to be a sale of flat and the same is covered under the services which were taxable - Held that:- We really fail to understand that when the appellant himself is approaching the Authorities for issuance of the completion certificate after almost more than a year of sale of the flat, how can they adopt the plea that the flats were completed at the time of sale and in terms of the provisions of .....

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..... h the appellant, Revenue entertained a view that the said activity of sale cannot be considered to be a sale of flat and the same is covered under the services which were taxable. Accordingly, demand of service tax of ₹ 93,473/- was raised against them. 2. It is seen that the Mathura Vrindavan Development Authority vide their letter dated 20/11/2013, addressed to the appellant, observed t .....

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..... ale of the flat, the appellant was under legal obligation to pay service tax. He also considered the provisions of Section 66E of the Finance Act and observed that inasmuch as in terms of letter of the Mathura Vrindavan Development Authority, the completion had not taken place, the completion certificate issued by the architect cannot be treated as completion certificate required under Section 66E .....

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..... architect having powers to issue the said certificate. We have examined the certificate issued by Shri Amit Sharma, on his letterhead. The said letterhead nowhere shows that the said Shri Amit Sharma has been authorized by the Competent Authority to issue the completion certificate. In fact, it is not even the assessee s case that the said Shri Amit Sharma who had issued completion certificate wit .....

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..... llant himself is approaching the Authorities for issuance of the completion certificate after almost more than a year of sale of the flat, how can they adopt the plea that the flats were completed at the time of sale and in terms of the provisions of the Finance Act, the certificate issued by the architect should be taken as an evidence of completion. 6. In view of the foregoing, we find no mer .....

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