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2017 (5) TMI 825 - CESTAT NEW DELHICommercial or Industrial Construction Service/Construction of Complex Service/Works Contract Service - non payment of service tax - appellants claim that all the contracts executed by them are to be correctly classifiable as works contracts liable to service tax, if any, under tax entry “Works Contract Service” in terms of Section 65 (105) (zzzza) of FA, 1994 and such levy is tenable only w.e.f. 01/06/2007 - Held that: - it is clear the contracts under consideration are composite in nature involving supply of goods also. The said fact is apparently admitted by the lower Authority, who recorded that prior to 01/07/2007 (should be 01/06/2007) there was no exemption or concession granted for services classified as works contract. With that basis the demand was confirmed for the period prior to 01/06/2007 under other tax headings. Construction of independent houses for MPHB - taxability - Held that: - Existence of common facilities available to all residents of the locality or existence of common facilities in an approved lay out which is already in existence, wherein additional independent houses were built will not be covered in the scope of tax entry for construction of complex service. These aspects require re-examination - matter on remand. Various factual and legal issues have not been dealt with by the Original Authority before arriving at the decision in the impugned order - appeal allowed by way of remand for reexamination.
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