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2017 (5) TMI 1251 - CESTAT ALLAHABADWork Contract - Whether the respondent-assessee is liable to service tax for constructing low cost housing or housing for economically weaker section for Varanasi Development Authority, Varanasi? Held that: - this Tribunal in the case of Lanco Infratech Ltd. vs. CC, CE & ST [2015 (5) TMI 37 - CESTAT BANGALORE (LB)] has held that such activity which was not taxable prior to 01.06.2007 under the category of Commercial and Industrial Construction continue to be non taxable under the category of Works Contract Service from 01.04.2007. The activity for constructing houses by the appellant for economically weaker section under works allotted by the Varanasi Development Authority under the scheme of Government of U.P., the activities is neither taxable under works contract services nor under Construction of Complex/Commercial or Industrial Construction Services more particularly under the exclusion clause which provides that construction classifiable under the category of residential complex service does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person and personal use have been further explained as including or permitting the complex for use as residence by another person on rent or without consideration. Appeal dismissed - decided against Revenue.
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