9911796707
TMI Blog2023 (4) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in holding that it would be prospective in nature. The benefit of the certificate date August 19, 2009 issued by the Architect would come to the aid of the appellant. Regarding the certificate dated March 31, 2010 issued by the Regional Manager, RIICO, a perusal of the said certificate would show that it was issued by the Regional Manager RIICO in connection with the commercial plot allotted to the appellant. It states that the construction was done by the appellant as per the sanctioned plan and RIICO norms and the property may be used for commercial activities as per the terms and conditions of the allotment. This communication was sent by the Regional Manager pursuant to the communication dated August 19, 2009 sent by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For this purpose, the appellant acquired a plot of land measuring 9996 sq.mtrs from Rajasthan Industrial Investment Corporation [RIICO] for an amount of Rs.6 crores and an allotment letter dated July 15, 2006 was issued by RIICO. 3. According to the appellant, after taking the requisite approval from RIICO and other Authorities it started the construction of property on the aforesaid land and named the mall as The Capital Mall . The appellant further claims that the construction of the Mall was completed in June 2009 after which the appellant wrote a letter dated August 07, 2009 to an Architect registered with the Council of Architecture constituted under the Architects Act, 1972 to visit and inspect the construction site of the Capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows: Explanation : For the purpose of this sub clause, the construction of new building which is intended for sale, wholly or partly, by a builder or any person authorized by the builder before, during or after construction (exception in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorized by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer. 6. The issue that arises for consideration in this appeal is as to whether the completion certificate for the Mall had been issued before July 01, 2010 because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purposes of sub-clauses (zzq) and (zzzh) of clause (105) of section 65 of the Finance Act, the expression 'authority competent' includes, besides any Government authority,- (i) architect registered with the Council of Architecture constituted under the Architects Act, 1972(20 of 1972); or (ii) chartered engineer registered with the Institution of Engineers (India); or (iii) licensed surveyor of the respective local body of the city or town or village or development or planning authority; who is authorized under any law for the time being in force, to issue a completion certificate in respect of residential or commercial or industrial complex, as a precondition for its occupation. 8. Shri Harshvardhan, learned auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e treated as a completion certificate. I observe that the letter dated 31.03.2010 mentions construction work done is as per sanction plan and RIICO norms which be used for commercial activities as per terms and condition of allotment‟. A plain reading of the contents of letter dated 31.03.2010 might infer that the construction work is complete, but in view of categorical denial by a senior level officer of the same organization, the same cannot be said to be a completion certificate 12. As regards the first submission it needs to be noted that Government had issued the Service Tax (Removal of Difficulty) Order 2010. It may have come into force with effect from July 01, 2010 but it states that for the purpose of section 65(105)(zzq ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
