9911796707
TMI Blog2022 (5) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... Through: Mr. Karan Sachdev, Mr. Yogendra Aldak, Ms. Avisha Khatri and Mr. Kunal Kapoor, Advocates. O R D E R [Physical court hearing/ hybrid hearing (as per request)] 1. This appeal is directed against the order dated 11.08.2021 passed by Customs Excise and Service Tax Appellate Tribunal [in short 'the Tribunal'.] 2. Briefly, the record shows that respondent i.e., the builder collected servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant period, no tax was leviable on the service rendered by the respondent to the flat buyers. 4.1. It was, therefore, argued that the entire tax i.e., Rs. 5,30,67,272/- should have been deposited with the appellant, in cash. 4.2. In support of this plea, the appellant appears to have drawn the Tribunal's attention to Section 73A of the Finance Act, 1994. 5. The Tribunal, however, has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sachdev accepts notice on behalf of the respondent. 8. Counter-affidavit will be filed within two weeks from today. 8.1 Rejoinder thereto, if any, will be filed before the next date of hearing. 9. While filing the counter-affidavit, the Mr Sachdev will give details, as to whether or not the buyers who purchased the flats during the relevant period are identifiable. 10. List the matter on 23.05 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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