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TMI Blog2019 (12) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... received by him, it does appear that sale deed value has been included while computing the demand and confirming it. Since the dispute is only regarding the computation of the demand and not on any specific point of law, it is a fit case to be remanded to the original authority to recalculate the demand after excluding the sale deed value - appeal allowed by way of remand. - Appeal No. ST/30316/2018 - A/31078/2019 - Dated:- 19-11-2019 - HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) AND HON'BLE MS. RACHNA GUPTA, MEMBER (JUDICIAL) Shri P. Venkata Prasad, Chartered Accountant for the appellant. Shri N. Bhanu Kiran, Authorized Representative for the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice itself. He would submit that this matter was agitated by them before the original authority who recorded in Para 13.0 and 13.6 as follows: 13.2 I find that various flats have been sold by the assessee to various customers. Firstly, the assessee had executed a sale deed at semi-finished stage by which the ownership of the semi-finished flats was transferred to the customer. Appropriate stamp duty was paid on sale deed value. No service tax been demanded on the sale deed value in the light of Board s Circular dated 29.01.2009. After execution of sale deed, the assessee had entered into another agreement with the customer for completion of the said flats and the service tax demand is confined to this agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT, Registration charges, Stamp duty and other non-taxable receipts 51,55,789 44,17,600 Gross Taxable amount 42,39,431 13,98,40,886 Service Tax as applicable @4.12% 2,09,597 69,13,733 Actually paid 3,82,643 0 Service Tax payable/ (Excess paid) (1,76,046) 69,13,733 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice demanded service tax only on the amounts received after sale has been completed. Therefore, the amounts received towards sale deed were supposed not to have been included in the demand. However, prima facie, looking at the annexure to the SCN and the table presented before us by the learned CA as well as the reply to RTI query received by him, it does appear that sale deed value has been included while computing the demand and confirming it. Since the dispute is only regarding the computation of the demand and not on any specific point of law, we think it is a fit case to be remanded to the original authority to recalculate the demand after excluding the sale deed value. 8. The appeal is allowed by way of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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