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2019 (10) TMI 1327 - CESTAT CHANDIGARHConstruction of Residential Complexes - Site Formation Services - period from 16-6-2005 to 31-5-2007 - demand along with interest and penalty. Construction of Residential Complex Services - HELD THAT:- It is an admitted fact in the show cause notice that the appellant is constructing residential complexes along with material and the same is having merit classification under the category of ‘Works Contract Service’ as held by the Hon’ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] - it has been held that for the period prior to 1-6-2007, no demand can be raised under that category and thereafter the demand is to be confirmed under ‘Works Contract Service’. Admittedly, the show cause notice does not propose the levy of service tax under the ‘Works Contract Service’, therefore, the appellant is not liable to pay service tax under the category of Construction of Residential Complex Services - demand set aside. Site Formation Services - HELD THAT:- The appellant is constructing a road - As per the impugned order itself, the only reason to denial benefit was that the roads were not open to general public and thus not covered under public utility - Notification No. 17/2005-S.T., dated 7-6-2005 does not say that if it is not a public road then it is liable to be taxed. Therefore, the appellant is engaged in the construction of road and the same is exempt as per the Notification No. 17/2005-S.T., dated 7-6-2005, therefore, no service tax is payable by the appellant. Appeal allowed - decided in favor of appellant.
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