Case Law Details
Case Name : A.S. Sikarwar Vs Commissioner of Central Excise, Indore (CESTAT Delhi)
Appeal Number : Final Order No. ST/A/375/2012-CUS
Date of Judgement/Order : 20/04/2012
Related Assessment Year :
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A.S. Sikarwar
Versus
Commissioner of Central Excise, Indore
FINAL ORDER NO. ST/A/375/2012-CUS
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IN CASE OF RESIDENTIAL COMPLEX SERVICE WHETHER INPUT CENVAT CREDIT ALLOW ON INPUT USE SERVICE LIKE LABOUR CHARGES,ARCHITECTURE FEE,ETC;
Kindly advise:
I have purchased (Sept 2011) an individual villa in a gated community (which has 12 such villas & 1 block with 6 flats). The land of my villa has been registered separately and construction agreement has been done with this builder.
As per this above ruling information, individual villa within a compound is not consider for ST payment, is my understanding correct. Then I don’t have to pay ST to builder.
This gated community consists of 3 types of villa models, so the plan sent for CMDA approval consists of 4 villa’s per plan type, with Gym, park & common STP n sump.
In this case do I need to pay Service tax? Since as per plan it is only 4 villas, still do I have to pay the service tax.
If yes, how much of the construction cost (which is Rs.1 Cr)?