CENTRAL INFORMATION COMMISSION
Room No. 308, B-Wing, August Kranti Bhawan, Bhikaji Cama Place, New Delhi-110066
File No.CIC/LS/C/2009/000659
Appellant : Shri K S Alamgeer
Public Authority : Income Tax Department, Chennai
(through Shri Suman Kumar Kujur, Dy
Commissioner of Service Tax, Chennai)
Date of Hearing : 8.6.2010
Date of Decision : 8.6.2010
FACTS
:
The RTI application dated 18.7.2009 filed by the appellant is
reproduced below :-
“I have booked an paid 75% of the total cost of a 3 Bedroom
H.K. Flat with the Builder Appasamyt Real Estates in
Vadapalani.
The builder is insisting me to remit the service tax of 12-1/2%
on the total value of the Flat before handing over the flat to me.
I drew the attention of the builder to the Service Tax Circular
No 108/02/2009 dated 20th January 2009 F No 137/12/2006-
Cx$ of the Govt of India, Ministry of Finance Department of
Revenue Central Board of Excise and Customs, and refused to
pay the service tax as it is not applicable for such flats bought
from the builders. As a result he is refusing to hand over the
flat to me unless the Service Tax is paid to him.
I request authentic order with clarification on the above issue
so that I can take possession of the flat at the earliest.”
2. This was transferred to CPIO, V-Division, Service Tax
Commissionerate, Chennai, by Asstt Commissioner (Tech) vide letter
dated 3.8.2009. Thereupon, Shri Kujur, Dy Commissioner, V-
Division, Chennai, vide letter dated 17.8.2009 had informed the
appellant that he was seeking clarification about a statutory provision
which did not fall in the ambit of RTI Act.
3. Aggrieved with this, the appellant has filed the present appeal.
4. Heard on 8.6.2010. Appellant not present. The public
authority is represented by Shri Kujur. It is the say of Shri Kujur that
whether or not Service Tax is payable by a builder depends on the
peculiar facts and circumstances of an individual cases. The
appellant has not given sufficient facts in the RTI application and,
therefore, it is not possible to give a categorical response to him.
DECISION
5. In view of the above, the matter is remanded to Shri Kujur, Dy
Commissioner, Service Tax Commissionerate, 459, Anna Salai,
Teynamtet, Chennai-18, with the direction to re-visit the matter and
pass a fresh order, after providing an opportunity of hearing to the
appellant.
6. The order of the Commission may be complied with in 05
weeks time.
Sd/-
(M.L. Sharma)
Central Information Commissioner
Authenticated true copy. Additional copies of orders shall be
supplied against application and payment of the charges, prescribed
under the Act, to the CPIO of this Commission.
(D.C. Singh)
Under Secretary & Deputy Registrar
Address of parties :-
1. Shri Suman Kumar Kujur
Dy Commissioner,
Service Tax Copmmissionerate,
459, Anna Salai, Teynamtet,
Chennai-18
2. Shri K S Alamgeer
B-18, Arcot Terrace,
160, Arcot Road, Vadapalani,
Chennai-600026