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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 ..... es and they entered into two agreements which are (i) an agreement/ sale deed for sale of undivided portion of the land together with the semi finished portion of the flat and (ii) an agreement for construction with their customers after sale. The show cause notice alleges that on execution of sale deed the right in property got transferred and hence, construction services rendered by the appellant to the customers under agreement of construction (the second agreement) is classifiable under works contract services under section 65(105)(zzzza) of the Finance Act, 1994. Learned CA submits that they have no dispute with this assertion in the show cause notice. However, he would draw the attention of the bench to the annexure to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oss amount charged for the works contract. No other deduction of any amount collected under any head, "whether land development charges or any other charge" is permissible except VAT. It is neither their submission that VAT amount has also been included in the gross amount, nor they have furnished before me any evidence that they have paid VAT. Accordingly, their contention is rejected." 3. He would submit that the original authority has wrongly recorded that the demand has been confirmed after excluding sale deed value when in fact, the demand was confirmed on the entire gross amount received. He would submit the details as follows: Particulars As per Appellant As per SCN Gross Receipts 14,45,85,486 14,42,58,486 Less: Deductio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale deed value as it was not part of the show cause notice. 6. Learned departmental representative supports the order of the original authority. 7. We have considered the arguments on both sides and perused the records. There is no dispute that the show 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 regar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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