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2013 (7) TMI 327 - AT - Service TaxConstruction activities – Industrial, Commercial and residential Buildings – Is service tax applicable on Builder, Promoter or Developer who builds a residential complex with the services of his own staff and employing direct labour or petty labour contractors whose total bill does not increase 4.0 lakhs in one previous year – Held that:- Liability arises in the hands of the appellants - the appellants will be eligible for Cenvat credit on services provided by the contractor to the appellants if such services were billed to the appellants and paid for by them – The actual construction activity is undertaken by the contractor for which he is liable to pay tax - Such activity is only an input service for providing services rendered by the appellants to the individual buyers of UDS in land, for constructing the flats - the entry will cover not just the activity of construction but all other activities in relation to construction of the complex - If the tax paid corresponds to the same service and amounts billed to the individual customers then the tax paid by sub-contractor cannot be more than the demand on the provider of service itself as it comes out from the facts of the case. - one third amount ordered to be pre-deposited - stay granted partly.
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