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2017 (12) TMI 446 - AT - Service TaxConstruction of Residential Complexes - case of appellant is that the appellants have undertaken such construction for use by army personnel. These constructions do not attract service tax liability as they are not covered by the statutory definition for such tax - Held that: - the tax liability of such residential units built for DGMAP, Ministry of Defence, has been clarified by the jurisdictional Commissionerate vide letter dated 10.08.2008 based on the Board’s clarification to the effect that construction of complexes for MAP for Army personnel is not liable to tax if their lay out does not require approval by an authority under any law for the time being in force. This clarification has been issued after a specific reference has been made by the Director (Contracts), DGMAP, Army Headquarters, New Delhi - the construction is for the Ministry of Defence for use of the Army personnel and as such, these are for personal use. In such situation also, it gets excluded from the tax entry - demand set aside. Commercial and Industrial Construction Services - the appellant claimed that these are carried out in pursuance to a composite works contract - Held that: - This aspect requires re-verification and a fresh decision by the Original Authority as the Apex Court decision laying down the law on the tax liability in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT] on composite works contract was not available during the adjudication proceedings - matter on remand. Appeal allowed in part and part matter on remand.
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