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2019 (3) TMI 120 - CESTAT NEW DELHIClassification of service under Construction of Complex Service or Works Contract Composition Scheme - Evasion of duty - Extended period of limitation - Held that: - it was concluded that even in case of row houses under the facts and circumstances being more than 12 under one scheme of Rajasthan Housing Board having common water supply, park, community centre thus will qualify under ‘Construction of Residential Complex Service’ and accordingly held liable to Service Tax. Similarly, construction of Police Quarters for Avas Vikas Ltd. (Government of Rajasthan) was held liable to Service Tax under ‘Construction of Residential Complex Service’. So far the Service Tax on construction of park, boundary wall is concerned, we find that the said issue was considered by a coordinate Bench of this Tribunal in M/S KARNI CONSTRUCTION COMPANY VERSUS CCE & ST, JAIPUR – I [2018 (6) TMI 803 - CESTAT NEW DELHI] where it has been held that work in the nature of construction of boundary wall, construction of rain water drains is not liable to Service Tax as part of residential complex and also does not qualify as facility for the residents of the quarters. Such works in the nature of infrastructure development or external development. Further the said work is also not taxable under ‘Works Contract Service’ under sub para (b) of para (ii) of sub-clause (2) of the (zza) of section 65 (25) of Finance Act, 1994, as not used for commercial purpose. Appeal allowed with consequential relief.
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