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TMI Blog2023 (4) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... ategory of 'Construction of Complex Service'. The adjudicating authority precisely held that the cooperative society of the Members have provided construction of complex service to its members and the same is liable for service tax. The appellant's contention was that the service provided by the cooperative societies to its members being involved mutuality of interest, there is no relationship of service provider and service recipient between cooperative societies and its members therefore, the same is not liable to service tax. Being aggrieved by the Order-in-Original, the appellant filed the present appeal. 2. Shri Rahul Patel, learned Chartered Accountant appearing on behalf of the appellant submits that this issue is no longer under di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the examining the aspect of unjust enrichment, the order of the tribunal is reproduced below:- "5. I have considered the submission made by both sides. In this case, there is no dispute that co-operative societies have not taken a service of the contractor for construction residential complexes but have chosen to construct complex own their own. Where they have taken a service of the contractor, Society has handed over the land to the contractor and the contractor provides the service to the individual who purchases the residence. In all these cases, the transaction is between the members of the Society and either the Society or developer. According to the circular issued by Board on 1.08.06 cited by the learned advocate in a case where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s transferred to the ultimate owner. Therefore, any service provided by such seller in connection with the construction of residential complex till the execution of such sale deed would be in the nature of 'self- service' and consequently would not attract service tax. Further, if the ultimate owner enters into a contract for construction of a residential complex promoter/builder/developer, with who himself provides service of design, planning and construction; and after such construction the ultimate owner receives such property for his personal use, then such activity would not be subjected to service tax, because this case would fall under the exclusion provided in the definition of 'residential complex'. However, in both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the society in turn, cannot be said to have supplied any services to its members. We are of the opinion that the question is substantially covered by the decision of Division Bench; wherein, similar questions were framed and answered against the revenue. Insofar as the explanation relied on by the counsel for the revenue is concerned, the same reads as under: (e) in sub-clause (zzzh), the following Explanation shall be inserted, namely- "Explanation. For the purposes of this sub-clause, construction of a complex which is intended for sale, wholly or partly, by a builder or any person authorized by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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