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2023 (1) TMI 1332 - AT - Service TaxLevy of service tax - construction of Approach Roads and Residential Premises within the factory of Classic Marble Company Private Limited - difference in the figures recorded in ST-3 vis-a-vis the actual receipts - HELD THAT:- In light of Circular No. B1/6/2005-TRU dated 27.07.2005, it is apparent that the activity of construction of roads is beyond the service tax net and therefore, demand of service tax on construction of road cannot be sustained. The same is set aside and appeal to that extent is allowed. Demand of service tax on residential houses made for their clients namely Classic Marble Company Private Limited - demand confirmed on the ground that the activity of construction of road is a composite contrat for not only for construction of road but also for residential premises - HELD THAT:- When the residential complex is built for self use then it remains outside the service tax net - the demand on the construction of road and residential premises cannot be sustained and the same is set aside. Difference in the receipts towards exempted services shown in ST-3 return - HELD THAT:- It is seen that the impugned order does not contain adequate explanation for the said exempted services - The appellant has claimed that the variation is on account of inclusion of amount in service tax gross value/ VAT amount/ booking of TDS/ declaration of receipt entry - there are no mention of these facts in the impugned order nor does the impugned order contain any examination of this data. It is doubtful if this data was submitted before the original adjudicating authority - matter remanded back to original adjudicating authority to examine the reconciliation produced by the appellant, in these appeal papers decide afresh. Appeal allowed in part and part matter on remand.
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