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TMI Blog2024 (4) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... t is clarified that no service tax is payable by builders or developers and is only applicable for the contractors, who build for the builders or developers. The appellant in the appeal contended that; appellant had an ambiguity as to the applicability of service tax on the construction industry in view of conflicting clarifications, hence they have registered under the category of 'Construction of Residential Complex Services' and paid the appropriate service tax; they realized that the activity undertaken by them is not a taxable service hence the amount paid should be treated as deposit and should be refunded to them;the transaction between them and the purchaser of the flat is that of selling and buying of immovable property and they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their customers nor there is any reference in the sale deed to the service tax; they have received only the sale consideration and the refund claim is the amount paid by the appellant from the sale consideration, hence the incidence of said service tax is borne by the appellant and not by any other persons.The appellant further submits that as regards unjust enrichment, it is held against them on the ground that a declaration from the purchaser has not been furnished though there is no such requirement; theyhave paid service tax from the sale consideration and it is not collected separately from the purchaser. 4. The case was posted for hearing on 08.12.2023, 09.01.2024 and 06.03.2024. None appeared for the appellant on the above three oc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs/ instructions/letters have been issued by the Central Board of Excise & Customs (CBEC), Director General (Service Tax) and field formations. 2. Government decided to undertake a comprehensive review of all the clarifications issued since the introduction of service tax on matters relating to service tax in various forms by different authorities keeping in view the changes that had been made in the statutory provisions, the judicial pronouncements and other relevant factors, and appointed a Committee under Shri T.R. Rustagi, former Chief Commissioner of Customs & Central Excise and Director General of Inspection to undertake the review of the clarifications. ............... 6. This circular supersedes all circulars, clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue clarified under that particular three-digit code. Digit codes are followed by a slash and thereafter the date of issue of the clarification is indicated. ............... 079.01/ 23-8-07 Whether service tax is liable under construction of complex service [section 65(105)(zzzh)] on builder, promoter, developer or any such person,- (a) who gets the complex built by engaging the services of a separate contractor, and (b) who builds the residential complex on his own by employing direct labour? (a) In a case where the builder, promoter, developer or any such person builds a residential complex, having more than 12 residential units, by engaging a contractor for construction of the said residential complex, the contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted a declaration that they have not collected the service tax from the buyers. d) As regards declaration/affidavits from the buyers/purchasers of flats as regards non-payment of service tax, they have sought time for submission. However, they have not submitted the same. 8. The original authority has rejected the refund claim for non-submission of the required documents despite seeking time for submission of the same. Commissioner (Appeals) in the impugned order has upheld the order of the original authority on the ground that no documentary proof to satisfy that their service/activity falls within the purview of Board Circular 96/2007-ST dated 23.08.2007 was submitted. The contention of the appellant that their service would fall un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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