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TMI Blog2019 (3) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... ts would not be sustainable under Residential Complex Services or Commercial or Industrial Construction Services - the demand made under Construction of Residential Complex cannot sustain and requires to be set aside. Management, maintenance or repair service - Held that:- The appellant has collected a lumpsum amount which forms a corpus and is transferred to the flat owners association. Apart from this, the appellant has collected maintenance charges at ₹ 1.25 per square feet. The said amount would definitely be subject to levy of service tax if it has not been formed as part of corpus that has been transferred to the association. However, this fact whether corpus was transferred to association and how much was collected by appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s:- a. The appellant as a promoter, procured / purchased the land for constructing housing projects from the land owners. They also obtain the necessary approval from the MMDA, appoint architect, structural engineers etc. b. They advertise through media, newspapers canvassing / luring the prospective independent buyers c. They entered into two separate agreements with buyers namely (i) agreement for sale for selling the undivided share of the portion of land for each individual (ii) construction agreement for constructing the flat. Finally, the sale deed is issued and registered at the time of registration. d. The actual construction of flat is outsourced through contractors. 2.1 The period involved is from 16.6.2005 to 31.3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, maintenance and repair service has to be verified. He also relied upon the decision in the case of G.D. Builders Vs. Union of India 2013 (32) STR 673 (Del.) and BCC Developers and Promoters Pvt. Ltd. Vs. CCE, Jaipur 2017 (52) STR 22 (Tri. Del.). 4. Heard both sides. 5. The foremost issue is with regard to the demand raised under construction of residential complex service. It is not disputed that such construction activities involve both supply of labour as well as element of service and contracts are composite in nature. The demand prior to 1.6.2007 cannot sustain as per the decision of Apex Court in Larsen Toubro Ltd. (supra). The Tribunal in the case of Real Value Promoters (supra) had analyzed the very same issue and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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