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2013 (2) TMI 560 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAIConstruction of Complex service - Whether the construction of residential houses for Pondicherry university and quarters for the Police Department is taxable under “Construction of Complex service” – Held that:- The apartments/houses constructed for PU and the Police Department were not sold out but were used by them. It is the intention of the legislators to tax only the residential complex constructed and sold for consideration. That is the reason there is an exclusion clause. Hence, according to the exclusion clause, complex meant for personal use is not taxable. Therefore, the exclusion clause is rightly available for the appellant - Not taxable under “Construction of Complex” service – In favour of assessee. “Commercial or Industrial construction” Service Vs. “works contract” Service - Whether the appellant’s activity of constructing tower for BSNL is taxable under “Commercial or Industrial construction” Service or “works contract” Service – Held that:- appellant had paid service tax under “works contract” service for such construction to M/s. BSNL w.e.f. 1-6-2007. The Lower Adjudicating Authority had also accepted the amount paid by the appellant under works contract service for their services rendered to M/s. BSNL during the period from 1-6-2007 to 19-12-2009. As the Lower Adjudicating Authority had accepted the service tax paid by the appellant under the category “Works Contract Service” and appropriated the same, I hold that the demand raised by the Lower Adjudicating Authority for the same service rendered to M/s. BSNL w.e.f. Jan 2006 to 31-5-2007 under the category “commercial or industrial construction” service is not sustainable - – In favour of assessee.
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