TMI Blog2014 (11) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract service, we have to go to the definition of residential complex to see what exactly was meant by residential complex. The definition of works contract service does not explain what is residential complex. Therefore, whether the service is works contract service or residential complex service, the principles to be considered are one and the same. When a residential complex is built for use of the Govt whether it is by a sub-contractor under a main contractor or otherwise, end use is what is required to be considered. - When the end use of the residential complex is not covered by the definition of residential complex at all, the fact that the contractor is a main contractor or a sub-contractor in our opinion on a prima facie basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to March 2011). The learned adjudicating authority vide order-in-original No. 23/2012 Hyd-III-ST-Adjn dated 14.12.2012 held that the complex is not intended for sale, but for personal use by the military and dropped the demand for the period January 2007 to May 2007 under residential complex service. However, he confirmed the demand of ₹ 58,60,284/- under works contract service for the period from June 2007 to March 2011 with interest and imposed penalties under Sections 76,77 and 78 of the Finance Act, 1994. 2. Learned consultant on behalf of the appellants submitted that the appellants had undertaken married accommodation project for army which involved construction of residential quarters. He submits that the service rendered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perty in goods involved in the execution of such contract is leviable to tax as sale of goods, and such contract is for the purposes of carrying out, - (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether prefabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, prim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered are one and the same. 6. When a residential complex is built for use of the Govt whether it is by a sub-contractor under a main contractor or otherwise, end use is what is required to be considered. When the end use of the residential complex is not covered by the definition of residential complex at all, the fact that the contractor is a main contractor or a sub-contractor in our opinion on a prima facie basis is not relevant. Therefore, the decision of the Tribunal in the case of Kothari Engineering Ltd. (supra) is prima facie applicable. In view of the above, it can be said that the appellants have made out a prima facie case in their favour for complete waiver. Accordingly, the requirement of pre-deposit is waived and stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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