Om Sree Builders and Developers, GK Developers, Manbhum Construction Company Pvt. Ltd. Versus Commissioner of Customs, Central Excise & Service Tax, Medchal-GST, Commissioner of Central Tax, Secunderabad-GST

Om Sree Builders and Developers, GK Developers, Manbhum Construction Company Pvt. Ltd. Versus Commissioner of Customs, Central Excise & Service Tax, Medchal-GST, Commissioner of Central Tax, Secunderabad-GST
Service Tax
2018 (9) TMI 916 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 26-7-2018
ST/31292/2017, ST/31293/2017, ST/30009/2018 – A/30852-30854/2018
Service Tax
Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL)
Shri Ch. Nageswara Rao, Advocate for the Appellant.
Shri Arun Kumar, Deputy Commissioner (AR) for the Revenue.
ORDER
[Order per: M.V. Ravindran]
These three appeals are directed against Orders-in-Appeal No. HYD-EXCUS-003-AP2-0187 & 0189-17-18 dt. 24 08.20

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ments built by them. The appellants herein discharged the service tax liability on the flats sold by them to 3rd parties, they had not discharged the service tax liability on the amount calculated of the share of the land owners in the developed property. Revenue is seeking to tax amount attributable to the share of the land owners. It is the case of the appellants before the lower authorities that the value of the services rendered to the land owners is already built on the amounts charged by them to independent flat owners, it cannot be said that the tax liability arises on them as also the value on which the tax demanded is disputed.
4. Both sides agree that identical issue has been decided by this Bench by a Final Order No. A/30559/201

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financial arrangements on the construction services undertaken by the appellant on joint development basis. We also note that appellant had declared the same in the books of accounts like IT returns and ST 3 returns which has been certified by Chartered Accountant wherein it is stated that service tax compliance is towards the payment of gross amount of the construction undertaken on joint development basis and received from the customers has been made. This leads to conclusion that it is evident that appellant has complied the service tax liability on the construction undertaken on joint development basis on the value of construction which is mandated in Section 67 of Finance Act, 1994, read with rules made thereunder. In our view, if onc

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