Case Law Details
Case Name : LCS City Makers Pvt Ltd Vs Commissioner of Service Tax, Chennai (CESTAT Chennai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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Service Tax – Construction of complex service -The Appellants argue that there is no relationship of service provider and service recipient between the Developer and the Land Owner. According to them it is a relationship in a joint venture for profit. Both the parties have joined together in the business of construction of complex and the land owner brings in the capital by way of his land. The Developer by way of his capital and services and they jointly construct the complex and use or sell the flats for profit. He argues
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I had entered into a joint development in my plot for construction of 24 flats out of which I have just sold two.The builder had long before about six months ago sold one or two flats at a much lower rate.When I calculate the servicetax payable by me can I take the lower sale price at which the builder sold much prior to my selling two flats just now.Out of the total of 14 flats I get I sold only two and I am not going to sell any more
Please advice me whether I am liable to pay servicetax and so what should be the basis.
Regards,
C.S.Sivanandan
I am the owner of a site of 8100.00 sft in bangalore, and there is a residential complex being built on this land, wholly designed, drawn, surpervised, iand constructed by me, by just giving labour contract only. There are 12 residential units in this complex.
Kindly clarify the following.
1. Is service tax applicable for the potential purchasers of the units, who enter into an agreement and pay before completion of the complex.
2. Is service tax applicable to those purchasers if I sell them after completion.
3. If so, on what basis of the recent amendment and also what is the rate of service tax.
4. Since I am the land owner and as well builders, am I not exempted from service tax, since if I bill in the name of myself then the service is for myself and there is no tax, and if it is for the pottential purchaser, then the work is for his personal use, and for personal use there is no service tax.
5. Supposing I have entered into agreements of this 12 unit residential complex when the law was mentioning so, i.e., before the law came into force from 01st august 2012, and I have also commenced construction with the help of a commencement certificate before june 2012. What am i to do.