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Lcs City Makers Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... and consequently would not attract service tax. further, if the ultimate owner enters into a contract for construction of a residential complex with a promoter / builder / developer, who himself provides service of design, planning and construction; and after such construction the ultimate owner receives such property for his personal use, then such activity ..... of residential complex was brought under service tax w.e.f.01.06.2005, doubts have arisen regarding the applicability of service tax in a case where developer / builder/promoter enters into an agreement, with the ultimate owner for selling a dwelling unit in a residential complex at any stage of construction (or even ..... to be a residential complex within the definition under section 65 (91a) of finance act, 1994. 18.2. the counsel also submits that the entire matter regarding kamakotivilasam project was brought to the notice of the departmental authorities vide letter dt. 23.12.2005. in fact, this letter was in the context of .....