Nirma Architects And Valuers vs Cce on 25 October, 2005
ORDER
M.V. Ravindran, Member (J)
Page 125
1. In the present appeal, the appellants ... appellants are registered under service tax provisions for rendering services as Architect. The dispute of imposition of service tax on the Architects being pending
same was capitalized post completion of the work
and after obtaining architect's certificate, etc. It was further stated by the
assessee that once ... built and was available for use, the
machines were installed, even though architect's certificate was not received,
hence the date of installation
aforesaid contentious issue, it becomes necessary to appoint a third party architect to inspect the flats offered to the complainants and the facilities and amenities ... matters:
The Principal/Director, Chandigarh College of Architecture shall nominate a senior architect of the said college to inspect the flats offered to the complainants
basis that the Third Party had
engaged the services of a professional architect for designing the layout plans, elevation, etc and paid the
architect ... violative of the fiduciary relationship between the Third Party and the architect. The Third
Party also contended that the sanction plan(s) submitted
application for occupancy along with the completion certificate issued
by the architect in prescribed form. After the receipt of application the
occupancy certificate is either ... case
of rejection the objections/ reasons are communicated to the
developer/ architect. It was also stated that as per Rule 7.7 of D C
Rule
Complainant Society, a Certificate issued either by a competent Government approved Architect or by a concerned officer of Municipal Corporation of Greater Mumbai, regarding actual ... inter-com connection and other amenities. The Complainant Society had appointed an Architect, who submitted his report on 12.05.2008 furnishing a list of 12 items
with the consumption of materials declared. He was also asked whether the architect has carried a regular inspection of the site and whether ... carried out. He was told that the periodic measurements taken by the architect and regular inspection reports issued by him could serve as the basic
These expenses are estimated on the basis of the report given
by Architect & Engineer namely M/s Mathur and Associates
(copy enclosed). Since ... Feet and the estimated
development expenses as per the Architect was Rs.
33,31,66,000/-, the assessee has worked out average
development expenses
assessee had filed a copy
of the certificate issued by the architect supervising the Elgin Road Project by M/s.
Saha & Associates that since ... time of inspection of the project, the
architect also certified that although the building was substantially in an advanced
stage of completion, yet certain work
considered was based on the
reply dated 27.03.2015 furnished by M/s Architects
Bureau in response to notice under section 133(6)
wherein ... Architects Bureau had enclosed a letter
dated 05.07.2011 [PB page no 56-57] written by
assessee to M/s Architects Bureau wherein the estimated
covered
