{"id":262525,"date":"2010-06-08T00:00:00","date_gmt":"2010-06-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mr-k-s-alamgeer-vs-cbdt-on-8-june-2010"},"modified":"2016-11-20T20:44:07","modified_gmt":"2016-11-20T15:14:07","slug":"mr-k-s-alamgeer-vs-cbdt-on-8-june-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mr-k-s-alamgeer-vs-cbdt-on-8-june-2010","title":{"rendered":"Mr.K S Alamgeer vs Cbdt on 8 June, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Central Information Commission<\/div>\n<div class=\"doc_title\">Mr.K S Alamgeer vs Cbdt on 8 June, 2010<\/div>\n<pre id=\"pre_1\">       CENTRAL INFORMATION COMMISSION\n     Room No. 308, B-Wing, August Kranti Bhawan, Bhikaji Cama Place, New Delhi-110066\n\n\n                        File No.CIC\/LS\/C\/2009\/000659\n\nAppellant                :       Shri K S Alamgeer\n\nPublic Authority         :       Income Tax Department, Chennai\n                                 (through Shri Suman Kumar Kujur, Dy\n                                 Commissioner of Service Tax, Chennai)\n\nDate of Hearing          :       8.6.2010\n\nDate of Decision :               8.6.2010\n\nFACTS<\/pre>\n<p id=\"p_1\"> :\n<\/p>\n<p id=\"p_1\">      The RTI application dated 18.7.2009 filed by the appellant is<br \/>\nreproduced below :-\n<\/p>\n<blockquote id=\"blockquote_1\"><p>      &#8220;I have booked an paid 75% of the total cost of a 3 Bedroom<br \/>\n      H.K. Flat with the Builder Appasamyt Real Estates in<br \/>\n      Vadapalani.\n<\/p><\/blockquote>\n<blockquote id=\"blockquote_1\"><p>      The builder is insisting me to remit the service tax of 12-1\/2%<br \/>\n      on the total value of the Flat before handing over the flat to me.<br \/>\n      I drew the attention of the builder to the Service Tax Circular<br \/>\n      No 108\/02\/2009 dated 20th January 2009 F No 137\/12\/2006-<br \/>\n      Cx$ of the Govt of India, Ministry of Finance Department of<br \/>\n      Revenue Central Board of Excise and Customs, and refused to<br \/>\n      pay the service tax as it is not applicable for such flats bought<br \/>\n      from the builders. As a result he is refusing to hand over the<br \/>\n      flat to me unless the Service Tax is paid to him.<br \/>\n      I request authentic order with clarification on the above issue<br \/>\n      so that I can take possession of the flat at the earliest.&#8221;\n<\/p><\/blockquote>\n<p id=\"p_2\">2.    This was transferred to CPIO, V-Division, Service Tax<br \/>\nCommissionerate, Chennai, by Asstt Commissioner (Tech) vide letter<br \/>\ndated 3.8.2009. Thereupon, Shri Kujur, Dy Commissioner, V-<br \/>\nDivision, Chennai, vide letter dated 17.8.2009 had informed the<br \/>\nappellant that he was seeking clarification about a statutory provision<br \/>\nwhich did not fall in the ambit of <a href=\"\/doc\/671631\/\" id=\"a_1\">RTI Act<\/a>.\n<\/p>\n<p id=\"p_3\">3.      Aggrieved with this, the appellant has filed the present appeal.\n<\/p>\n<p id=\"p_4\">4.    Heard on 8.6.2010. Appellant not present. The public<br \/>\nauthority is represented by Shri Kujur. It is the say of Shri Kujur that<br \/>\nwhether or not Service Tax is payable by a builder depends on the<br \/>\npeculiar facts and circumstances of an individual cases. The<br \/>\n appellant has not given sufficient facts in the RTI application and,<br \/>\ntherefore, it is not possible to give a categorical response to him.\n<\/p>\n<p id=\"p_5\">                             DECISION\n<\/p>\n<p id=\"p_6\">5.    In view of the above, the matter is remanded to Shri Kujur, Dy<br \/>\nCommissioner, Service Tax Commissionerate, 459, Anna Salai,<br \/>\nTeynamtet, Chennai-18, with the direction to re-visit the matter and<br \/>\npass a fresh order, after providing an opportunity of hearing to the<br \/>\nappellant.\n<\/p>\n<p id=\"p_7\">6.   The order of the Commission may be complied with in 05<br \/>\nweeks time.\n<\/p>\n<p id=\"p_8\">                                                          Sd\/-\n<\/p>\n<p id=\"p_9\">                                                (M.L. Sharma)<br \/>\n                             Central Information Commissioner<\/p>\n<p>      Authenticated true copy. Additional copies of orders shall be<br \/>\nsupplied against application and payment of the charges, prescribed<br \/>\nunder the Act, to the CPIO of this Commission.\n<\/p>\n<p id=\"p_10\">     (D.C. Singh)<br \/>\n     Under Secretary &amp; Deputy Registrar<\/p>\n<p>   Address of parties :-\n<\/p>\n<p id=\"p_11\">1.   Shri Suman Kumar Kujur<br \/>\n     Dy Commissioner,<br \/>\n     Service Tax Copmmissionerate,<br \/>\n     459, Anna Salai, Teynamtet,<br \/>\n     Chennai-18<\/p>\n<p id=\"p_12\">2.     Shri K S Alamgeer<br \/>\n       B-18, Arcot Terrace,<br \/>\n       160, Arcot Road, Vadapalani,<br \/>\n       Chennai-600026\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Information Commission Mr.K S Alamgeer vs Cbdt on 8 June, 2010 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[39,1],"tags":[],"class_list":["post-262525","post","type-post","status-publish","format-standard","hentry","category-central-information-commission","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mr.K S Alamgeer vs Cbdt on 8 June, 2010 - Free Judgements of Supreme Court &amp; 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