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TMI Blog2021 (11) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... D-II/Ref/Aushi13/2007/VADODARA Dated 30/12/2008. 2. Learned Counsel submitted that appellant is a partnership firm involved in the construction, promotion and development and also engaged in the business of sales and organizing the residential complex, flats, bungalows after construction, engaging the Civil Contractor, Architect, Designer, etc. The service tax was imposed on construction of complex with effect from 10/09/2004. Learned Counsel pointed out that following circulars were issued clarifying the scope of the said services: (i) 80/10/2004-ST Dated 19.09.2004 (ii) B1/6/2005-TRu dated 27-07-205 (iii) V/DGST/22/Audit/Misc/1/2004/1/2004 dated 16.12.2006 The appellants obtained service tax registration on 24/07/2006 and paid the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 12 units has been constructed, the appellants are not liable to pay service tax because the units got constructed by engaging contractors and the appellant is only a Developer, not a contractor. 2.2. Learned Counsel further relied on the circular no. 108/2/2009 dated 29.01.2009 and claimed that the same is also applicable to the facts of the present case. 2.3 In further written submission submitted by the learned counsel on 08.09.2021, he informed that the appellant had entered into an agreement (Development agreement) with the land owners to develop the piece of land. In terms of said agreement it was required for the appellant to construct houses along with the basic infrastructure/amenities such as laying water pipelines, laying elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . vs CST 2017 (49)(STR). In the case of Securitrans India (P) Ltd. (supra) following has been observed: "5. Heard both sides and perused the records. A reference to Finance (No. 2) Act, 2009 reveals that Section 84 of the Finance Act, 1994 has been substituted w.e.f 19-8-2009. It is a fact that till the date of substitution, Section 84 provided the powers of revision to the Commissioner. It empowered Commissioner to call for the records of any proceeding in which an adjudicating authority [subordinate to him has passed a decision or order. The Section further empowers the Commissioner to pass orders in revision after] due process of law. However, it is seen that such revision powers had been replaced by the power to review w.e.f. 19-8-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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