Case Law Details
Case Name : A.S. Sikarwar Vs Commissioner of Central Excise, Indore (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
CESTAT, NEW DELHI BENCH
A.S. Sikarwar
Versus
Commissioner of Central Excise, Indore
FINAL ORDER NO. ST/A/375/2012-CUS
APPEAL NO. ST/871 OF 2011
APRIL 20, 2012
ORDER
Mathew John, Technical Member
In this case, the Appellants have undertaken construction work of 15 residential houses under a contract with M.P. Housing Board. The Revenue was of the view that the Appellants should have paid service tax on the activity under the entry 65(105)(zzzh) for taxing ‘construction of complex’ as defined under section 65(91a) of Finance Act, 1994. The submission of the appellant...
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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)?