Service tax not leviable on booking made after receipt of completion certificate

Vishal Projects Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) CESTAT Hyderabad held that bookings made after receipt of completion certificate is not liable for service tax as the transaction is mere sale of the immovable property. Accordingly, service tax demand to that extent is liable to be set aside. Facts- The appellants were engaged in construction of complex. The appellant didn’t pay service tax under various projects with a belief that Sale of independent houses is not a service and not covered under the definition of Residential Complex; sale of immovable property is not li...